Home Highlights December 2018 Year 2018 This

You may also like:

1. Whether tax credit paid on purchases of Oxygen Gas and LPG used in cutting hull of the ship during ship breaking/scrapping process is admissible - Held Yes - HC

2. Procedure to issue E-way Bill - "Bill To Ship To" model under GST

3. Requirement for registration - inter-state sales or not - Section 20 of the IGST Act, 2017 read with section 16 of the CGST Act, 2017 provides that IGST paid on import...

4. CENVAT credit - whether the Cenvat credit in respect of service tax paid on services received at Depot by the appellant are admissible? - Held Yes

5. Imports and Input Tax Credit (ITC) - importers are advised to complete their registration process for GSTIN as ITC of IGST would be available based on GSTIN declared in...

6. Amendment in shipping bills - Benefit under Merchandise Exports from India Scheme (MEIS) - petitioner inadvertently opted for “No” instead of “Yes” in the shipping bills...

7. Refund of IGST paid on exports and Export under Bond scheme - refund of unutilised input tax credit (ITC) or IGST paid - For the option (b), the shipping bill filed by...

8. Whether Cenvat credit is admissible on the input contained in by-product or whether Rule 6(3)(b) is applicable in respect of clearance of by-product under exemption - Held Yes - AT

9. Refund of IGST - Zero Rated Supplies - wrong column selected in the shipping bill - the excess drawback on account of availing of CENVAT credit facility had been repaid...

10. Seeking refund with interest on the IGST paid on the export of goods - wrongful mentioning the code in the shipping bills under which drawback is claimed - despite the...