by ReinHeads Team | Apr 19, 2023
AAR Tamil Nadu – Applicability of GST on Supply of Services between Related Parties Facts The Applicant is a private limited company having its head office in the State of Karnataka and branch office in the State of Tamil Nadu The branch office provides... Read More
by ReinHeads Team | Feb 3, 2023
AAAR Maharashtra – Applicability of Reverse Charge Mechanism (RCM) on SEZ unit procuring services from SEZ Developer/ DTA Facts Portescap India Private Limited (‘the Appellant’) is a Special economic Zone (‘SEZ’) unit situated in Maharashtra and procured rental/... Read More
by ReinHeads Team | Feb 1, 2023
Union Budget 2023-24: Top-10 Indirect Tax Proposals Key Proposals under the Goods and Services Tax (GST) Law Liability to obtain registration and deposit the applicable GST on the overseas providers of Online Information and Database Access or Retrieval (OIDAR)... Read More
by ReinHeads Team | Jan 4, 2023
Delhi High Court: Electronic Credit Ledger cannot be blocked under Rule 86A for non-payment to vendor within 180 days Facts The Petitioner carried on the business of supply of mobiles and mobile parts ·The Petitioner’s Electronic Credit Ledger (“ECrL”) was blocked... Read More
by ReinHeads Team | Nov 3, 2022
CBIC: Payment vide Form GST DRC-03 is not valid mode for pre-deposit in appeal matters pertaining to Service Tax and Central Excise The Central Board of Indirect Taxes and Customs (‘CBIC’) vide Instruction No. CBIC-240137/14/2022 dated 28 October 2022 has issued... Read More