Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
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Circular regularizing GST payment for co-insurance and reinsurance transactions retroactively from 01.07.2017 to 31.10.2024. The circular clarifies that apportionment of co-insurance premiums and ceding/reinsurance commissions will be treated neither as goods nor service supplies under Schedule III of CGST Act, subject to specific tax payment conditions. The GST Council recommended normalizing past tax treatments on an 'as is where is' basis, effectively providing tax compliance relief for insurers and reinsurers during the specified period.
Circular regularizing GST payment for co-insurance and reinsurance transactions retroactively from 01.07.2017 to 31.10.2024. The circular clarifies that apportionment of co-insurance premiums and ceding/reinsurance commissions will be treated neither as goods nor service supplies under Schedule III of CGST Act, subject to specific tax payment conditions. The GST Council recommended normalizing past tax treatments on an 'as is where is' basis, effectively providing tax compliance relief for insurers and reinsurers during the specified period.
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