Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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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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