period October 2017 and paid
Integrated Goods and Services Tax (IGST). Subsequently, the
assessee filed another return in Form GSTR-3B in March ... earlier, the services were treated as
"export of services", and IGST was paid. However, in the return
filed in March 2018, the assessee
period October 2017 and paid
Integrated Goods and Services Tax (IGST). Subsequently, the
assessee filed another return in Form GSTR-3B in March ... earlier, the services were treated as
"export of services", and IGST was paid. However, in the return
filed in March 2018, the assessee
period October 2017 and paid
Integrated Goods and Services Tax (IGST). Subsequently, the
assessee filed another return in Form GSTR-3B in March ... earlier, the services were treated as
"export of services", and IGST was paid. However, in the return
filed in March 2018, the assessee
period October 2017 and paid
Integrated Goods and Services Tax (IGST). Subsequently, the
assessee filed another return in Form GSTR-3B in March ... earlier, the services were treated as
"export of services", and IGST was paid. However, in the return
filed in March 2018, the assessee
period October 2017 and paid
Integrated Goods and Services Tax (IGST). Subsequently, the
assessee filed another return in Form GSTR-3B in March ... earlier, the services were treated as
"export of services", and IGST was paid. However, in the return
filed in March 2018, the assessee
grounds that: (i) the notifications are ultra
vires the IGST Act and the CGST Act ; (ii) Customs
duty is levied on the component of ocean ... freight
and the levy of IGST on the freight element in the
course of transportation would amount to double
taxation; (iii) though in the case
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