Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Section 10(1)(a) of the IGST Act fixes the place of supply where the movement of goods terminates for delivery to the recipient, not when goods are handed to a common carrier or when title passes under contractual terms. As the goods were destined to recipients at locations outside the State, the supply was inter-State, attracting IGST, and not intra-State so as to permit levy of CGST/SGST on the same transaction. The show cause notice seeking CGST/SGST on a supply already exigible to IGST was held arbitrary and contrary to Section 10(1)(a) and was quashed to the extent of the impugned demand; the petition was partly allowed. - HC
Section 10(1)(a) of the IGST Act fixes the place of supply where the movement of goods terminates for delivery to the recipient, not when goods are handed to a common carrier or when title passes under contractual terms. As the goods were destined to recipients at locations outside the State, the supply was inter-State, attracting IGST, and not intra-State so as to permit levy of CGST/SGST on the same transaction. The show cause notice seeking CGST/SGST on a supply already exigible to IGST was held arbitrary and contrary to Section 10(1)(a) and was quashed to the extent of the impugned demand; the petition was partly allowed. - HC
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