TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of AAR holds that: for supplies of cement and iron to unrelated persons where price is the sole consideration the value of supply is the transaction value under s.15(1) of the GST Act. Supplies to a related recipient that is entitled to full input tax credit are taxable supplies and the invoice value will be accepted as the value under s.15. The registered transporter must issue a document (invoice/consignment note) even for unregistered recipients and such services fall within GTA services; however, exemption notification entry applicable to GTAs supplying unregistered persons applies, and the applicant is not liable to discharge tax on such supplies under that entry.
TaxTMI 
TaxTMI 
