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...
Levy of GST - export of services or not - place of supply - Intermediary services or independent service - The AAR clarified that the applicant's services to foreign universities/colleges are neither those of an intermediary nor subject to GST. These services qualify as 'export of services', benefiting from GST exemption, provided the payments are received in convertible foreign exchange.
Levy of GST - export of services or not - place of supply - Intermediary services or independent service - The AAR clarified that the applicant's services to foreign universities/colleges are neither those of an intermediary nor subject to GST. These services qualify as 'export of services', benefiting from GST exemption, provided the payments are received in convertible foreign exchange.
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