While supply is defined in the broadest possible terms under Section 7 of the Central Goods and Services Tax, Act, 2017 (CGST Act), the precursor i.e. determination of the underlying subject of supply being “Goods” or “Services”, becomes paramount.
Source: gstsutra.com
Latest Posts in "India"
- VAT Pre-Deposit Refund Must Be Paid in Cash Under GST, Rules Madras High Court
- Karnataka High Court: Limitation for GST Refund Mandatory, Delay Condonable Under Writ Jurisdiction
- Karnataka High Court: GST Refund Limitation Mandatory, Delay Condonable Under Writ Jurisdiction
- GST Refund Limitation is Mandatory, but High Courts Can Condon Delay in Genuine Hardship Cases
- DGFT Tightens Certificates of Origin Rules, Mandates Automated Verification and Authorised Issuance
