The Supreme Court of India affirmed the imposition of sales tax on a time-charter agreement, concluding that the site of the sale (here, a transfer of a right to use a tugboat) is the place where the contract was entered into.
Source: KPMG
Latest Posts in "India"
- Industry Seeks Three-Month Delay for GST E-Way Bill Changes
- GST panel may allow transfer of unused tax credit within corporate groups
- Weekly GST Communique dated 27 July 2026 (A2Z Taxcorp)
- CBIC Circular No. 256/02/2026-GST — departmental appeals before GSTAT in DGGI cases
- GST E-Invoicing Rules 2026 — who needs to comply
