https://www.taxtmi.com/article/detailed?id=8355 The Amendment expands export of services to include payments received in Indian rupees where permitted by the Reserve Bank; empowers the Central Government to notify classes of registered persons required to pay tax on a reverse charge basis for supplies from unregistered suppliers; clarifies place of supply for transportation to destinations outside India and for services performed where goods are situated, with an exclusion for certain temporary imports for repair; provides for ad hoc apportionment of unapportioned integrated tax balances between Centre and States; and inserts caps on appeal pre deposits for higher appellate fora. en-us Sat, 02 Feb 2019 09:29:54 +0530 Sat, 02 Feb 2019 09:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8355 The Amendment expands export of services to include payments received in Indian rupees where permitted by the Reserve Bank; empowers the Central Government to notify classes of registered persons required to pay tax on a reverse charge basis for supplies from unregistered suppliers; clarifies place of supply for transportation to destinations outside India and for services performed where goods are situated, with an exclusion for certain temporary imports for repair; provides for ad hoc apportionment of unapportioned integrated tax balances between Centre and States; and inserts caps on appeal pre deposits for higher appellate fora. Articles Goods and Services Tax - GST Sat, 02 Feb 2019 09:29:54 +0530 https://www.taxtmi.com/article/detailed?id=8355