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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Sikkim Circular Clarifies GST: No Claim Bonus Deductible, E-Invoicing Exemptions Apply to Entire Entities Per Notification 13/2020.</h1> The circular from the Government of Sikkim provides clarifications on GST issues. It states that No Claim Bonus (NCB) offered by insurance companies is not a consideration for any supply by the insured and can be deducted from the value of supply under the SGST Act, affecting GST calculations. Additionally, it clarifies that exemptions from mandatory e-invoicing, as per Notification No. 13/2020, apply to entities as a whole, not limited to specific supplies. For instance, a banking company exempt from e-invoicing is not required to issue e-invoices for any of its supplies, including goods and services.
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