Web6 hours ago · Delhi High Court held that as the petitioner was not given an opportunity to meet the case that it was not entitled to refund as the services provided by it was as an intermediary. Matter is remanded back to Appellate Authority as the order was passed … WebJan 29, 2024 · Under GST law, if supplier qualifies as an intermediary, then his services would not qualify as an export in terms of Section 13 (8) of the IGST Act. Consequently, he would not be eligible for export benefits. In such a case, entities, being intermediaries, may be liable to pay GST at the rate of 18% despite earning foreign exchange.
GST Refund rejection order passed in violation of natural …
WebJun 10, 2024 · A division bench of the Bombay High Court has delivered a split verdict on the constitutionality of Section 13 (8) (b) of the IGST Act, which imposes GST liability on services provided by... WebJan 5, 2024 · The Honorable High Court observed that output Tax as defined under section 2(82) of GST Act could not be equated to pre-deposit required to be made in terms of section 107(6) of GST Act. The petitioner was required to make payment equivalent to 10% of the disputed amount of tax arising from the order against which the appeal was filed. sandy beach campground new hampshire
Gujarat High Court to relook at GST on Intermediaries …
WebMar 1, 2024 · The concept of Intermediary services was embodied in Goods and Services Tax Activity from the Favor Taxation regime. “Intermediary” has been defined under… WebMay 14, 2024 · As per Section 2 (13) of Integrated Goods and Services Tax (“IGST”) Act, Intermediary means a broker, an agent or any other person, by whatever name called, … WebNov 30, 2024 · Generally, exports are exempted from tax. However, by virtue of section 13 (8) read with section 8 (2) of the Integrated Goods and Services Tax Act, 2024 (“IGST Act”), export of intermediary services incurs GST liability. The current scheme of the IGST provides for taxation of supply of services which should have been otherwise exempt. sandy beach camping nb