Chapter XIX exclusion applies to payments received by the International Rice Research Institute, subject to specified privileges and immunities condit...
Statutory GST notice and personal hearing remain essential before adverse reverse-charge demands, while unnotified catering cannot trigger reverse cha...
For refund under Rule 89(4), turnover of zero-rated supplies includes invoices issued during the relevant period for goods cleared for export under bond or letter of undertaking. A later actual-export date in the shipping bill does not remove those invoices from the relevant period's zero-rated turnover, provided the exporter establishes that the goods were actually exported. Refund of accumulated input tax credit remains admissible on that basis.
For refund under Rule 89(4), turnover of zero-rated supplies includes invoices issued during the relevant period for goods cleared for export under bond or letter of undertaking. A later actual-export date in the shipping bill does not remove those invoices from the relevant period's zero-rated turnover, provided the exporter establishes that the goods were actually exported. Refund of accumulated input tax credit remains admissible on that basis.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
