![CBIC issues Circular on Implementation of Section 16(4) of IGST Act related to Restriction on Export of certain goods on Payment of IGST and Coverage under Refund Mechanism [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CBIC-issues-Circular-Implementation-IGST-Act-related-Restriction-on-Export-goods-on-Payment-of-IGST-Coverage-Refund-Mechanism-TAXSCAN.jpg "CBIC issues Circular on Implementation of Section 16(4) of IGST Act related to Restriction on Export of certain goods on Payment of IGST and Coverage under Refund Mechanism [Read Order]")
CBIC issues Circular on Implementation of Section 16(4) of IGST Act related to Restriction on Export of certain goods on Payment of IGST and Coverage under Refund Mechanism [Read Order]
On September 30, 2023, the Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 24/2023-Customs, notifying the circular regarding...
![CBIC notifies amendment in Categories of Services on which Integrated Tax will be Payable under RCM under IGST Act [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/09/CBIC-notifies-amendment-amendment-CBIC-Categories-of-Services-Integrated-Tax-RCM-under-IGST-Act-RCM-IGST-Act-taxscan.jpg "CBIC notifies amendment in Categories of Services on which Integrated Tax will be Payable under RCM under IGST Act [Read Notification]")
![CBIC amends Notification of Exemptions on Supply of Services under IGST Act [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/09/CBIC-amends-Notification-Exemptions-Supply-Services-IGST-Act-taxscan.jpg "CBIC amends Notification of Exemptions on Supply of Services under IGST Act [Read Notification]")
![CBIC notifies Amendment in Notification of Rates for Supply of Services under IGST Act w.e.f. Oct 1st 2023 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/09/CBIC-notifies-Amendment-Notification-Rates-Supply-Services-IGST-Act-taxscan.jpg "CBIC notifies Amendment in Notification of Rates for Supply of Services under IGST Act w.e.f. Oct 1st 2023 [Read Notification]")
![Central Govt notifies Online Gaming Amendments in CGST & IGST Acts w.e.f. 18th August 2023 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/08/Central-Government-Online-Gaming-Online-Gaming-Amendments-CGST-IGST-Acts-IGST-Acts-taxscan.jpg "Central Govt notifies Online Gaming Amendments in CGST & IGST Acts w.e.f. 18th August 2023 [Read Notification]")
GST Council also recommends inserting a specific provision in IGST Act, 2017 to provide for liability to pay GST on supplier located outside India supplying Online Money Gaming to a person in India
The 51st GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman via video conferencing in New Delhi today. The meeting was also...
Joint Commissioner of State Tax has Power to Search and Seizure: Orissa HC upholds Order passed u/s 130 of IGST Act [Read Order]
The Orissa High Court has held that the Joint Commissioner of State Tax has the power to search and seizure and upheld the order passed under section 130 of the Integrated Goods and Service Tax...
![Joint Commissioner of State Tax has Power to Search and Seizure: Orissa HC upholds Order passed u/s 130 of IGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Joint-Commissioner-of-State-Tax-Search-and-Seizure-Orissa-Highcourt-Order-IGST-Act-taxscan.jpg "Joint Commissioner of State Tax has Power to Search and Seizure: Orissa HC upholds Order passed u/s 130 of IGST Act [Read Order]")
Relief to EY India: Actual Supplier Professional Consultancy Services to Overseas Entities not Intermediary, Delhi HC allows GST ITC Refund Claim [Read Order]
A Division Bench of the Delhi High Court allowed the refund claim of EY Ltd. India (assessee) on services rendered to EY Entities located outside India in terms of service agreement entered into...
![Relief to EY India: Actual Supplier Professional Consultancy Services to Overseas Entities not Intermediary, Delhi HC allows GST ITC Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/EY-India-EY-Supplier-Professional-Consultancy-Services-Overseas-Entities-Delhi-Highcourt-GST-ITC-Refund-Claim-taxscan.jpg "Relief to EY India: Actual Supplier Professional Consultancy Services to Overseas Entities not Intermediary, Delhi HC allows GST ITC Refund Claim [Read Order]")
Composite Supply covers 'Setting up of Network' : AAAR upholds 12% GST on Supply of Services to BSNL [Read Order]
According to a decision made by the Maharashtra Appellate Authority for Advance Ruling (MAAAR), the delivery made in accordance with the contract from 1.4.2019 to 12.2021 is considered to fall under...
![Composite Supply covers Setting up of Network : AAAR upholds 12% GST on Supply of Services to BSNL [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Supply-Setting-up-of-Network-AAAR-GST-Services-BSNL-TAXSCAN.jpg "Composite Supply covers Setting up of Network : AAAR upholds 12% GST on Supply of Services to BSNL [Read Order]")
Electronic Cash Ledger Is Merely an 'E-Wallet': Deposit in ECL Prior to Filing of GSTR-3B would not Avoid Interest Liability u/s 50, rules Jharkhand HC [Read Order]
A division bench of the Jharkhand High Court has held that the electronic cash ledger (ECL) is merely an “e-wallet” and therefore, the liability to pay interest arises on delayed filing of GSTR-3B...
![Electronic Cash Ledger Is Merely an E-Wallet: Deposit in ECL Prior to Filing of GSTR-3B would not Avoid Interest Liability u/s 50, rules Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Electronic-Cash-Ledger-Filing-of-Gstr-3b-Deposit-in-ECL-GSTR-3b-Ecl-Jharkhand-HC-taxscan.jpg "Electronic Cash Ledger Is Merely an E-Wallet: Deposit in ECL Prior to Filing of GSTR-3B would not Avoid Interest Liability u/s 50, rules Jharkhand HC [Read Order]")
![Genpact India is not ‘Intermediary’: Punjab & Haryana HC allows GST Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Genpact-India-Intermediary-Punjab-Haryana-High-Court-GST-Refund-Taxscan.jpg "Genpact India is not ‘Intermediary’: Punjab & Haryana HC allows GST Refund [Read Order]")
Refund of GST on Exports made as Zero-Rated Supply: Allahabad HC to examine vires of Rule 96(10)(b) of CGST Rules [Read Order]
The Allahabad High Court Division Bench of Justice Sunita Agarwal and Justice Vipin Chandra Dixit is to examine whether the Rule 96(10)(b) of the Central Goods and Services Tax (CGST) Rules, 2017 is...
![Refund of GST on Exports made as Zero-Rated Supply: Allahabad HC to examine vires of Rule 96(10)(b) of CGST Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Refund-GST-Exports-Supply-Allahabad-HC-CGST-Rules-taxscan.jpg "Refund of GST on Exports made as Zero-Rated Supply: Allahabad HC to examine vires of Rule 96(10)(b) of CGST Rules [Read Order]")