Navasree A.M
Navasree A M, B.B.A., LL.B. (Hons), a lawyer with over 2.5 years of experience as a researcher and content writer at Taxscan, specializing in Indirect Taxes and Corporate Laws.
![Calcutta HC Dismisses State GST Depts Review Petition on Non-updation of Part B of E way bill, Cites No Strong Grounds for Review [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Calcutta-High-Court-Calcutta-HC-State-GST-Dept-E-way-bill-Review-Petition-taxscan.jpg "Calcutta HC Dismisses State GST Depts Review Petition on Non-updation of Part B of E way bill, Cites No Strong Grounds for Review [Read Order]")
Calcutta HC Dismisses State GST Dept's Review Petition on Non-updation of Part B of E way bill, Cites No Strong Grounds for Review [Read Order]
In a recent judgment, the Calcutta High Court dismissed a review petition filed by the State GST authorities in connection with the non-updation of...
![SC Dismisses Rs. 5L Cost imposed by Allahabad HC against Income Tax Dept for Initiating Reassessment with Incorrect Information [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Supreme-Court-Allahabad-High-Court-Allahabad-HC-Income-Tax-Dept-Reassessment-with-Incorrect-Information-taxscan.jpg "SC Dismisses Rs. 5L Cost imposed by Allahabad HC against Income Tax Dept for Initiating Reassessment with Incorrect Information [Read Order]")
Advertising Services to Foreign Clients not Classified as Performance - Based u/s 13(3) of IGST, default Provision 13(2) applies Conditionally: CBIC [Read Circular]
The Central Board of Indirect Taxes and Customs ( CBIC ) has clarified that the advertising services to the foreign clients are not classified as performance based under Section 13(3) of the IGST (...
![Advertising Services to Foreign Clients not Classified as Performance - Based u/s 13(3) of IGST, default Provision 13(2) applies Conditionally: CBIC [Read Circular]](https://www.taxscan.in/wp-content/uploads/2024/09/AAR-AAR-Maharashtra-GST-Sale-of-Advertisement-Space-Goods-and-Services-Tax-Taxscan.jpg "Advertising Services to Foreign Clients not Classified as Performance - Based u/s 13(3) of IGST, default Provision 13(2) applies Conditionally: CBIC [Read Circular]")
CBIC clarifies Data Hosting Services not Linked to Immovable Property, Place of Supply cannot be Determined u/s 13(4) of IGST Act [Read Circular]
The CBIC has issued a clarification regarding the place of supply for data hosting services provided by Indian service providers to overseas cloud computing entities that the place of supply cannot...
![CBIC clarifies Data Hosting Services not Linked to Immovable Property, Place of Supply cannot be Determined u/s 13(4) of IGST Act [Read Circular]](https://www.taxscan.in/wp-content/uploads/2024/09/GST-Goods-and-Services-Tax-Oversea-GST-Tax-IGST-Act-Section-13-TAXSCAN.jpeg "CBIC clarifies Data Hosting Services not Linked to Immovable Property, Place of Supply cannot be Determined u/s 13(4) of IGST Act [Read Circular]")
Indian Target Audience and Representatives not Recipients of Advertising Services as Payment Obligations Remain with Foreign Client, Clarifies CBIC [Read Circular]
The Central Board of Indirect Taxes and Customs ( CBIC ) has clarified the status of Indian representatives and target audiences in relation to the receipt of advertising services under Section 2(93)...
CBIC clarifies IGST Refunds allowed on Exports even after Availing Import Benefits, If IGST and Cess Paid later with Interest [Read Circular]
The Central Board of Indirect Taxes and Customs ( CBIC ) has clarified that exporters may be eligible for Integrated Goods and Services Tax ( IGST ) refunds on exports, even if they initially availed...
![CBIC clarifies IGST Refunds allowed on Exports even after Availing Import Benefits, If IGST and Cess Paid later with Interest [Read Circular]](https://www.taxscan.in/wp-content/uploads/2024/09/CBIC-IGST-Refunds-Exports-Availing-Import-Benefits-IGST-Cess-Paid-Interest-taxscan.jpg "CBIC clarifies IGST Refunds allowed on Exports even after Availing Import Benefits, If IGST and Cess Paid later with Interest [Read Circular]")
Advertising Companies not to be classified as "Intermediaries" between Foreign Clients and Media under IGST Act, CBIC clarifies [Read Circular]
The Central Board of Indirect Taxes and Customs (CBIC) has issued a significant clarification regarding the classification of advertising companies under the Integrated Goods and Services Tax (IGST)...
Indian Data Hosting Services for Overseas Cloud Providers does not involve goods physically "made available", not Subject to S. 13(3)(a) of IGST Act: CBIC [Read Circular]
The Central Board of Indirect Taxes and Customs ( CBIC ) has provided clarity on whether data hosting services provided by Indian service providers to overseas cloud computing service providers are...
CBIC clarifies Data Hosting Services for Overseas Cloud Providers Not Intermediary Services Under IGST Act [Read Circular]
The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarification regarding whether data hosting services provided by data centers to overseas cloud computing service providers...
![CBIC clarifies Data Hosting Services for Overseas Cloud Providers Not Intermediary Services Under IGST Act [Read Circular]](https://www.taxscan.in/wp-content/uploads/2024/09/CBIC-Data-Hosting-Services-Overseas-Cloud-Providers-Intermediary-Services-IGST-Act-taxscan.jpg "CBIC clarifies Data Hosting Services for Overseas Cloud Providers Not Intermediary Services Under IGST Act [Read Circular]")