![GST Applicable on Imported Goods Sold under HSS and later used in EPC Contract, Even If IGST Paid at Import: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/GST-Imported-Goods-GST-on-Imported-Goods-AAR-TAXSCAN.jpg "GST Applicable on Imported Goods Sold under HSS and later used in EPC Contract, Even If IGST Paid at Import: AAR [Read Order]")
GST Applicable on Imported Goods Sold under HSS and later used in EPC Contract, Even If IGST Paid at Import: AAR [Read Order]
A recent ruling delivered by the Gujarat Authority for Advance Ruling ( AAR ) clarified that imported goods sold under a High Seas Sale ( HSS )...
IGST on Ocean Freight cannot be Levied on FOB Transactions also: Gujarat HC Draws on Mohit Mineral's Precedent in Ruling [Read Order]
The Gujarat High Court has held that Integrated Goods and Services Tax ( IGST ) on ocean freight cannot be levied on Free on Board ( FOB ) transactions also, drawing on decision with the precedent...
Budgetary Support Scheme 2018 Withdrawal For Reimbursement Of IGST To Manufacturing Units: J & K HC Upholds UT Govt's Decision [Read Order]
The Jammu and Kashmir and Ladakh High Court has upheld the UT government's decision to withdraw the 'Budgetary Support Scheme', notified in the year 2018 for providing budgetary support to...
Non Payment of Basic customs duty and IGST at Time of Filing BEs Bars availment of Refund Benefit: CESTAT [Read Order]
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) non-payment of basic customs duty and Integrated Goods and Service Tax ( IGST ) at time of filing bes bars...
![Non Payment of Basic customs duty and IGST at Time of Filing BEs Bars availment of Refund Benefit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-Goods-and-Service-Tax-CESTAT-customs-duty-Filing-bes-TAXSCAN.jpg "Non Payment of Basic customs duty and IGST at Time of Filing BEs Bars availment of Refund Benefit: CESTAT [Read Order]")
CBIC notifies omission of GST Rules 96(10), 89(4A), and 89(4B) for Streamlined Refunds on Zero-Rated Exports [Read Notification]
In a significant move aimed at easing the refund process for exporters, the Central Board of Indirect Taxes and Customs (CBIC) has omitted certain provisions from the Central Goods and Services Tax...
![CBIC notifies omission of GST Rules 96(10), 89(4A), and 89(4B) for Streamlined Refunds on Zero-Rated Exports [Read Notification]](https://www.taxscan.in/wp-content/uploads/2024/10/CBIC-omission-GST-Rules-9610-894A-894B-Streamlined-Refunds-Zero-Rated-Exports-taxscan.jpg "CBIC notifies omission of GST Rules 96(10), 89(4A), and 89(4B) for Streamlined Refunds on Zero-Rated Exports [Read Notification]")
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 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]")