Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Input Tax Credit (ITC) of IGST - import of goods through the port situated in different state - The applicant can issue tax invoice with IGST to the customer as per section 20 of the IGST Act 2017 read with section 31 of the CGST Act 2017 for the interstate transaction as provided under section 7(1) of the IGST Act 2017, when the goods are directly dispatched from the port of import with invoicing done from the registered place of business. - The applicant need not obtain registration in the state where the port of clearance is located, if he is not making any supply from the State in which the port is located. - AAR
Input Tax Credit (ITC) of IGST - import of goods through the port situated in different state - The applicant can issue tax invoice with IGST to the customer as per section 20 of the IGST Act 2017 read with section 31 of the CGST Act 2017 for the interstate transaction as provided under section 7(1) of the IGST Act 2017, when the goods are directly dispatched from the port of import with invoicing done from the registered place of business. - The applicant need not obtain registration in the state where the port of clearance is located, if he is not making any supply from the State in which the port is located. - AAR
Note: It is a system-generated summary and is for quick reference only.
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