Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
The Advance Ruling Authority in Tamil Nadu addressed the liability of an exporter (M/s. DCW Ltd.) under Reverse Charge Mechanism (RCM) to pay GST on export freight on Free on Board (FOB) basis. The exporter was found not liable for GST on RCM basis as they are not involved in arranging export freight. The shipping line accepting goods from the exporter was not required to pay GST on RCM basis as they were not the applicant and not involved in the transaction. The question of GST liability on export freight and whether it constitutes an inter-state supply subject to IGST was deemed irrelevant as it did not pertain to the exporter. The determination of taxable value in the absence of known freight value was not addressed due to the preceding conclusions.
The Advance Ruling Authority in Tamil Nadu addressed the liability of an exporter (M/s. DCW Ltd.) under Reverse Charge Mechanism (RCM) to pay GST on export freight on Free on Board (FOB) basis. The exporter was found not liable for GST on RCM basis as they are not involved in arranging export freight. The shipping line accepting goods from the exporter was not required to pay GST on RCM basis as they were not the applicant and not involved in the transaction. The question of GST liability on export freight and whether it constitutes an inter-state supply subject to IGST was deemed irrelevant as it did not pertain to the exporter. The determination of taxable value in the absence of known freight value was not addressed due to the preceding conclusions.
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