Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
The notification seeks to amend Notification No. 10/2017-Integrated Tax (Rate) under the IGST Act to include service by way of renting any property other than residential dwelling by an unregistered person to a registered person under reverse charge mechanism. This amendment will come into force from 10th October, 2024. The notification inserts a new serial number 6AB in the table of the principal notification to bring this service under reverse charge for IGST.
The notification seeks to amend Notification No. 10/2017-Integrated Tax (Rate) under the IGST Act to include service by way of renting any property other than residential dwelling by an unregistered person to a registered person under reverse charge mechanism. This amendment will come into force from 10th October, 2024. The notification inserts a new serial number 6AB in the table of the principal notification to bring this service under reverse charge for IGST.
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