Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
HC held that services supplied by petitioner to a foreign entity constitute "export of services" under Section 2(6) IGST Act, as consideration was received in convertible foreign exchange and supplier and recipient are separate legal entities, not mere establishments of distinct persons. Applying the principle of substance over form, the Court held that the nature of services and contractual terms do not make petitioner an "intermediary" and the place of supply is outside India under Section 13(2) IGST Act. Notification No. 04/2019-Integrated Tax was found inapplicable, being confined to pharmaceutical R&D, unlike petitioner's activities. The refund rejection order and show cause notices were quashed, and petitioner's claim for refund of unutilized ITC was allowed.
HC held that services supplied by petitioner to a foreign entity constitute "export of services" under Section 2(6) IGST Act, as consideration was received in convertible foreign exchange and supplier and recipient are separate legal entities, not mere establishments of distinct persons. Applying the principle of substance over form, the Court held that the nature of services and contractual terms do not make petitioner an "intermediary" and the place of supply is outside India under Section 13(2) IGST Act. Notification No. 04/2019-Integrated Tax was found inapplicable, being confined to pharmaceutical R&D, unlike petitioner's activities. The refund rejection order and show cause notices were quashed, and petitioner's claim for refund of unutilized ITC was allowed.
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