Category Archives: Video Tutorial

ITC on Goods & Services used for creating sheds & Foundation of Plant & Machinery : AAR clarify

By | November 9, 2018

Whether the applicant is eligible to take GST input on Goods which are used for installation (Foundation)of Plant and Machinery? Whether the applicant is eligible to take input on services which are used for installation (Foundation) of plant and machinery? Whether the applicant is eligible to take GST input on Goods which are used for… Read More »

GST on Jobwork done for foreign customer on imported materials and re-exporting the same : AAR Clarify

By | November 9, 2018

Taxability of Jobwork done for imported materials i.e TEA  and re-exporting the same. Held The place of supply for this transaction shall be “location where services are actually performed” as per Section 13(3)(a) of IGST Act 2017 The process of providing job work service to the foreign principal , in the premises of the applicant as… Read More »

Circular No 74/48/2018 GST : TCS by Tea Board of India

By | November 6, 2018

Circular No 74/48/2018 GST Circular No 74/48/2018 GST Dated 5th November, 2018 clarifying collection of tax at source by Tea Board of India. Read Circular No 74/48/2018 GST F. No. 20/16/04/2018- GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 5th November,… Read More »

Circular No 73/47/2018 GST : Clarification regarding del-credere agent

By | November 6, 2018

Circular No 73/47/2018 GST F. No. 20/16/04/2018- GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing Circular No 73/47/2018 GST Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent. Read Circular No 73/47/2018 GST… Read More »