Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Whether supply of electricity by the petitioner to an intermediary for onward supply outside India qualified as "export of goods" (zero-rated) for IGST refund was decided by construing Article 286(1)(b) and Sections 2(5) and 16 of the IGST Act. Since the petitioner had no privity of contract with the foreign buyer and title passed at the domestic delivery point from the petitioner to the intermediary, the petitioner's supply was only "for export" and not an export supply; consequently, it was a domestic supply and not eligible for zero-rated refund on that leg. The petitions were dismissed, with liberty to refile refund claims applying Rule 89 treating the intermediary supply as domestic. - HC
Whether supply of electricity by the petitioner to an intermediary for onward supply outside India qualified as "export of goods" (zero-rated) for IGST refund was decided by construing Article 286(1)(b) and Sections 2(5) and 16 of the IGST Act. Since the petitioner had no privity of contract with the foreign buyer and title passed at the domestic delivery point from the petitioner to the intermediary, the petitioner's supply was only "for export" and not an export supply; consequently, it was a domestic supply and not eligible for zero-rated refund on that leg. The petitions were dismissed, with liberty to refile refund claims applying Rule 89 treating the intermediary supply as domestic. - HC
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