Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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The recent Trade Notice No. 10/2024 addresses a crucial issue concerning the refund of Integrated Goods and Services Tax (IGST) on the export of certain tobacco products. - The notification acknowledges grievances from exporters who have faced difficulties in filing shipping bills with IGST claims for certain tobacco products. Specifically, it mentions challenges related to distinguishing between goods carrying a brand name and those without, as the latter are eligible for IGST refund while the former are not. - To address this issue, the notification introduces an exception allowing exporters to declare that their goods do not fall within the prohibited category for IGST refund. The system will then process shipping bills for IGST refund payment without validating the declaration.
The recent Trade Notice No. 10/2024 addresses a crucial issue concerning the refund of Integrated Goods and Services Tax (IGST) on the export of certain tobacco products. - The notification acknowledges grievances from exporters who have faced difficulties in filing shipping bills with IGST claims for certain tobacco products. Specifically, it mentions challenges related to distinguishing between goods carrying a brand name and those without, as the latter are eligible for IGST refund while the former are not. - To address this issue, the notification introduces an exception allowing exporters to declare that their goods do not fall within the prohibited category for IGST refund. The system will then process shipping bills for IGST refund payment without validating the declaration.
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