https://www.taxtmi.com/article/detailed?id=8663 Recent AAR decisions limit transitional ITC on capital items for service providers, rule that VAT on closing stock of computers/laptops at the appointed day is not claimable, apply Rule 138 e-way bill exemption to ordnance factories and Defence-related PSUs, and confirm that job-work services performed in India for foreign principals are taxable at the location of performance under SGST/CGST. Classification rulings placed teacher and student slates under Heading 96.10 with notification-based exemption, and recipients of manufacturing services from unregistered suppliers remain liable under reverse charge, subject to exemptions. en-us Thu, 08 Aug 2019 07:12:06 +0530 Thu, 08 Aug 2019 07:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8663 Recent AAR decisions limit transitional ITC on capital items for service providers, rule that VAT on closing stock of computers/laptops at the appointed day is not claimable, apply Rule 138 e-way bill exemption to ordnance factories and Defence-related PSUs, and confirm that job-work services performed in India for foreign principals are taxable at the location of performance under SGST/CGST. Classification rulings placed teacher and student slates under Heading 96.10 with notification-based exemption, and recipients of manufacturing services from unregistered suppliers remain liable under reverse charge, subject to exemptions. Articles Goods and Services Tax - GST Thu, 08 Aug 2019 07:12:06 +0530 https://www.taxtmi.com/article/detailed?id=8663