2022 (9) TMI 1482

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..... 491, 1492, 5735, 5732, 3260, 6287, 6563, 6855, 7623, 12342, 10666, 13933, 15753, 21777 of 2021, 8182, 11866 of 2022 and 32121 of 2018 - -
GST
Honourable Mr. Justice S. Vaidyanathan And Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. Hari Radhakrishnan. For the Respondents : Mr. Umesh Rao K., Senior Standing Counsel, assisted by Ms. G. Vandhini, Junior Standing Counsel. COMMON .....

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..... se (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that .....

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..... vessel from a place outside India up to the customs station of clearance in India. 5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken. Explanation : This condition will not apply where the supplier of service is located in nontaxable territory. [Please refer to Explanation no.(i .....

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..... son as specified in column (3) of the said Table, the whole of integrated tax leviable under section 5 of the said Integrated Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of such services as specified in column (4) of the said Table :- TABLE Sl. No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 10 Services s .....

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..... 9;'148. (i) xxxx (ii) xxxx (iii) The IGST Act and the CGST Act define reverse charge and prescribe the entity that is to be taxed for these purposes. The specification of the recipient - in this case the importer - by Notification 10/2017 is only clarificatory. The Government by notification did not specify a taxable person different from the recipient prescribed in section 5 (3) of the .....

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