Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Reverse charge mechanism - Though the statute can, and does, deem the recipient to be the provider, there is no provision that deems the recipient to be the possessor of the intellectual property which, unlike the other services in the omnibus provision, is determined by the laws governing intellectual property - a strictly legal acknowledgement that cannot be disaggregated from the definition of a taxable service.
Reverse charge mechanism - Though the statute can, and does, deem the recipient to be the provider, there is no provision that deems the recipient to be the possessor of the intellectual property which, unlike the other services in the omnibus provision, is determined by the laws governing intellectual property - a strictly legal acknowledgement that cannot be disaggregated from the definition of a taxable service.
Note: It is a system-generated summary and is for quick reference only.