Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Composite supply - Marine Consultancy Service (MCS) provided to ...

GST

July 19, 2018

Composite supply - Marine Consultancy Service (MCS) provided to foreign ship owners - principal supply - MCS provided to foreign ship owners do not constitute “composite supply” with the principal supply of consultancy service - qualifies as “intermediary service” in terms of Section 2(13) of the IGST Act.

View Source

 


 

You may also like:

  1. Classification of goods - Pure supply of goods or not - rate of tax on supply of goods - parts of diesel marine engine or genset supplied or to be supplied by the...

  2. Classification of goods - Marine engines, Marine gear boxes and Marine generator supplied by the applicant to dealers of shipyard manufacturers are used as Parts of...

  3. Classification of goods - rate of GST on the supply of goods by the applicant - marine diesel engine, and parts thereof, supplied for use and application in ships,...

  4. The applicant are not exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships.

  5. Applicability of GST on marine engine - the supplies of marine engine for fishing vessel (being a part of the fishing vessel), falling under tariff item 8408 10 93 attracts 5% GST.

  6. lassification of goods - marine paints - ‘marine paints’ are in no way an integral piece of a ship which would in any way form the whole ship. - This may be mandatory...

  7. Classification of goods - Marine Engines - The marine engines and spare parts used for fishing vessels (being part of the fishing vessel) attract 5% GST. If marine...

  8. Classification of goods - marine paints - these consumable items are consumed and lost and cannot be reused and are also not worth recovery, reuse or recycle for use on...

  9. CENVAT credit - input services - nexus with manufacturing activity - Property Insurance Services - Marine Policy - Directors & Officers liability - Product Liability...

  10. Classification of goods - rate of tax - Marine Engines - if the marine engines supplied for use as part of vessel falling under tariff heading 8902, which are used by...

 

Quick Updates:Latest Updates