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GST should be considered as the start of a process, not the end (See 'JEST GST on GST Home Page')Anti-dumping duty imposed on Dimethylacetamide imported from PR China & TurkeyAnti-dumping duty on Meta Phenylene Diamine (MPDA) imported from PR China - levy extended till 21 March 2019Tariff Item 0713 20 Chickpeas sub-divided further into Kabuli Chana, Bengal gram (desi chana) & OthersSl. no. 21A to Notification 50/2017-Cus, Entry Kabuli Chana amended to reflect change in first scheduleExport duty on raw sugar, white or refined, reduced from 20% toST - There is no scope to exclude 'Academic Courses' conducted by respondent IIPM from purview of Service tax levy: CESTATIs notification 1/2018-CT(R) relating to Real Estate Services retrospective?I-T - CBDT Circular prohibiting 'freebies' to doctors for promotion of sales is not retrospective in nature: ITATRow over Royalty on Mineral RightsCus - S.19of CA, 1962 is an empowerment for classification, and not valuation - Matter remanded: CESTATWrit petition challenging constitutional validity of Section 140(3)(iv) of CGST Act dismissed by Bombay High Court; refuses to strike down 1 year time limit for transitional credit availment; holds transitional credit under GST law is a clear case of concession; no discrimination of dealers vis-a-vis manufacturers/service providersSC admits misuse of SC/ST Act; says no immediate arrest of public servantsSushma Swaraj admits that 39 Indians kidnapped by ISIS are officially deadICLS should promote ethics in business, says PresidentPostal Department inks MoUs to design new stamps & promote PhilatelyGovt partners with private entities to protect cyber-spaceCX - A Writ Petition would lie against an OiO, against which an appeal was filed and dismissed as time-barred - HC to exercise discretion, no straightjacket formula: HC Full BenchST VCES, 2013 is not an open ended scheme - benefits thereunder cannot be derived dehors scheme or after its life or duration has come to an end: High Court



Intermediary services to foreign parties-inter-state or intra-state supply?

Intermediary Services

Good article on Intermediary Services, well discussed about the issue.I want to add some views on the issue discussed.

Section 12 of IGST Act discusses about the place of supply of services where location of supplier and recipient is in india, but it won’t say that for the place of supply to be in india, the supplier and recipient are to be in india. Hence, even there is mention of subject to the provisions of Section 12 in Section 8(2), in respect of the above scenario discussed by the author it appears that there is no conflict between section 8(2) and 12. The place of supply in the above scenario was determined by the author in terms of the Section 13(2) of IGST Act.

It is accepted that the Section 8(2) is subject to the provisions of Section 12 but section 12 is not applicable in the present scenario and the place of supply can be decided in terms of Section 8(2) itself.

KARTHIK AITHA 23/02/2018