Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
A government trade directorate clarifies that exporters holding Advance Authorisations for imports effected between October 13, 2017 and January 9, 2019, who were impacted by the erstwhile Rule 96(10) of the CGST Rules, may obtain redemption without withholding of the Export Obligation Discharge Certificate (EODC) if statutory requirements are met; this follows earlier customs and trade notifications and a higher court ruling permitting refunds or input tax credit where admissible. EODCs must not be withheld where IGST was paid in cash at clearance, where IGST/compensation cess were not claimed as exemptions (excluding basic customs duty), or where pre-import conditions were complied with.
A government trade directorate clarifies that exporters holding Advance Authorisations for imports effected between October 13, 2017 and January 9, 2019, who were impacted by the erstwhile Rule 96(10) of the CGST Rules, may obtain redemption without withholding of the Export Obligation Discharge Certificate (EODC) if statutory requirements are met; this follows earlier customs and trade notifications and a higher court ruling permitting refunds or input tax credit where admissible. EODCs must not be withheld where IGST was paid in cash at clearance, where IGST/compensation cess were not claimed as exemptions (excluding basic customs duty), or where pre-import conditions were complied with.
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