Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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The Authority for Advance Ruling determined that the applicant qualifies as an Electronic Commerce Operator (ECO) as per the definitions provided. The applicant owns and manages the digital platform "Vyavshay" for service supply, connecting service providers with users. Section 9(5) of the CGST Act, 2017 applies to services offered through the platform, shifting tax liability to the ECO. The ECO is deemed the supplier of services received by consumers through the platform. The ECO is required to pay tax on transactions facilitated through the platform, regardless of payment flow. The ECO is liable for GST on app usage charges and transaction values for notified services. The ECO is responsible for tax on transactions with partners, excluding those not covered by Section 9(5) of the CGST Act, 2017.
The Authority for Advance Ruling determined that the applicant qualifies as an Electronic Commerce Operator (ECO) as per the definitions provided. The applicant owns and manages the digital platform "Vyavshay" for service supply, connecting service providers with users. Section 9(5) of the CGST Act, 2017 applies to services offered through the platform, shifting tax liability to the ECO. The ECO is deemed the supplier of services received by consumers through the platform. The ECO is required to pay tax on transactions facilitated through the platform, regardless of payment flow. The ECO is liable for GST on app usage charges and transaction values for notified services. The ECO is responsible for tax on transactions with partners, excluding those not covered by Section 9(5) of the CGST Act, 2017.
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