Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Goods or not - e-goods - sale/ supply within state - classification of services - rate of GST - goods delivered through CLOUD located outside India - In the absence of complete details and information as available, it is deemed that, the customer is in India which is a taxable territory and since the applicant is also located in India, GST is leviable on such supply of services. - The applicant is required to obtain registration and pay GST under reverse charge mechanism. We reiterate that IGST is applicable under section 5(3) & 5(4) of the IGST Act at the rate mentioned in para 5.4.1 above i.e @18%. - AAR
Goods or not - e-goods - sale/ supply within state - classification of services - rate of GST - goods delivered through CLOUD located outside India - In the absence of complete details and information as available, it is deemed that, the customer is in India which is a taxable territory and since the applicant is also located in India, GST is leviable on such supply of services. - The applicant is required to obtain registration and pay GST under reverse charge mechanism. We reiterate that IGST is applicable under section 5(3) & 5(4) of the IGST Act at the rate mentioned in para 5.4.1 above i.e @18%. - AAR
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