Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Taxable supply or not - Entry fee collected from...     TaxTMI    Extinguishment of liability as per order of NCLT -...     TaxTMI    Violation of principles of natural justice -cryptic...     TaxTMI    Determination of time limit for filing of Appeal...     TaxTMI    Scope of SCN - impugned order proceeds on a...     TaxTMI    Penalty levied u/s 271(1)(c) - Transfer pricing...     TaxTMI    Eligibility for Input Tax Credit - Failure to...     TaxTMI    Levy of penalty @200% - e-way bill which was...     TaxTMI    Levy of interest and penalty - transition of amount...     TaxTMI    TDS u/s 194I - Transit Rent payable by the...     TaxTMI    Validity of Re-assessment proceedings u/s 147 -...     TaxTMI    Validity of reopening of assessment u/s 147 - The...     TaxTMI    Validity of assessment order - non-speaking...     TaxTMI    Benefit of exemption from GST - educational...     TaxTMI    Levy of maximum penalty - penalty imposed on the...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Levy of IGST - Job-work - Exports - Since the place of supply of ...

GST

July 18, 2019

Levy of IGST - Job-work - Exports - Since the place of supply of service is outside India, condition (iii) u/s 2(6) of the IGST Act, 2017 is also fulfilled. Hence the service provided by the applicant falls within the definition of export of service - However, not entitled to refund the unutilized input tax credit.

View Source

 

← Previous Next →

 

You may also like:

  1. Levy of IGST - Export of services or not - telecom services - Place of supply - international Inbound Roaming Services (IIR) and International Long Distance (ILD)...

  2. Place of supply - supplier of service and recipient of service are located in India - immovable property located outside India - The applicant who is the supplier of...

  3. Constitutional Validity of levy of IGST on supply of services outside India - providing marketing and promotion services - Export of services - By artificially creating...

  4. Place of Supply of Services - Clinical Research services - outside India or not - applicant receives goods in India and the testing process is also carried out in India...

  5. Place of supply - intermediary services - Export of Services - Only because, the invoices are raised on the person outside India with regard to the commission and...

  6. Export of services or not - services rendered for foreign companies (which do not have any business place/agency in India) in India - services provided in respect of...

  7. Levy of GST - international transactions - goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods...

  8. Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled...

  9. Intra-state day - Export of services - Intermediary Services - Constitutional validity of provisions for determination of place of supply - Zero rated supply -...

  10. Territorial Jurisdiction - Levy of GST - Both the transactions of Sale and purchase are done outside India - the applicant is involved in supply of books, purchased from...

  11. Overseas Education Advisory services - promotion of courses of foreign universities among prospective students - The place of supply is the territory of India - As the...

  12. Scope and applicability of GST - Territorial Jurisdiction - supply in respect of the works contract for setting up of the Institute of Security and Law Enforcement...

  13. Requirement of GST registration - import of services or not - place of supply - Supply of consulting services through sub-station Engineer/ expert of the applicant to...

  14. Levy of GST - Maintenance and Repair Contract with respect to the machinery and equipment it had supplied - Supply of the MARC Holder to BCCL is not import of service...

  15. Levy of IGST - services provided by the applicant to the entities located outside India - zero rated supply or not - As the services provided by the applicant are in the...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: GST PENALTY SECTION 122
F: INQUIRY BY THE APPELLATE AUTHORITY
H: Applicable rate of tax (GST) - Classification of goods - mango pulp su...
H: Exemption from GST - pure services or supply of goods to the Notified ...
H: Interest Liability on Electronic Credit Ledger Payments - Seeking levy...
H: Recovery of short paid duty alongwith interest and penalty - The petit...
H: Validity of assessment order - reply to the ASTM-10 notice was not tak...
H: Refund of the unutilized ITC of GST Compensation Cess on coal - zero r...
H: Classification of the mixed spices - classification accepted under the...
H: Imposition of GST on vouchers - The petitioner, involved in managing c...
H: Validity of assessment order - The High Court opined that the challeng...
H: Refund claim - determination of the turn over for the purpose of refun...
H: Grant of Regular Bail - In a case where the State sought to challenge ...
H: Delay in filing the appeal - Time Limitation - petition delayed for al...
H: Cancellation of GST registration of the petitioner - The High Court ex...
H: Availing and utilization of Input Tax Credit - The applicant had initi...
F: Penalty under Section 73(1) of CGST Act, 2017
H: Addition u/s 68 - unexplained share application money - genuineness an...
A: Collection of Entry Fee from visitors for Temple Hall Exempt under GST
A: State-wise Professional Tax Payment Deadlines in India: A Comprehensiv...
A: Low tax effect in pending appeals- The administrative role to withdraw...
C: Clarification on the applicability of 3% amount on account of non-achi...
C: Suspension of inoperative SIONs
N: Amendment in the Export policy of Onions
N: Seeks to amend specified customs tariff notifications to exempt applic...
A: How to become a crorepati via SIP
C: Master Direction – Risk Management and Inter-Bank Dealings: Amendments
A: Roving Judgements!
A: Assessee would be considered as electronic commerce operator when digi...
A: DISTINCTION BETWEEN DEATH OF PLAINTIFF AND DEFENDANT DURING PENDENCY O...