Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Duty free shops (DFS) - the warehouse goods are supplied by the DFS to the International arriving passengers before its clearance for home consumption - the passengers clears the same for home consumption - hence no customs duty is payable by the DFS and therefore under proviso of Section 5 (1) of the IGST Act r.w.s 12 of the Customs Act 1962, No IGST is payable
Duty free shops (DFS) - the warehouse goods are supplied by the DFS to the International arriving passengers before its clearance for home consumption - the passengers clears the same for home consumption - hence no customs duty is payable by the DFS and therefore under proviso of Section 5 (1) of the IGST Act r.w.s 12 of the Customs Act 1962, No IGST is payable
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
