by ReinHeads Team | May 6, 2020
Online supply of Packaged Software qualifies as Supply of Goods* Facts Solize India Technologies Pvt. Ltd. (‘the Applicant’) purchases packaged software (not tailor-made for individual requirements) from the Principal Partner and supplies to... Read More
by ReinHeads Team | May 1, 2020
Input Tax Credit on Free Supplies – AAR, Gujarat* Facts Moksh Agarbatti Co. (‘the Applicant’) engaged in production and distribution of Agarbatti The Applicant offers freebies and gifts (monetary and non-monetary) to its distributors and customers in order to... Read More
by ReinHeads Team | Apr 27, 2020
Taxability of Composite Supply Facts Siemens Ltd. (‘the Appellant’) along with the Foreign JV partners have been awarded contract for on-shore and off-shore supply of goods and services for complete execution of VSC based HVDC Terminals and DC... Read More
by ReinHeads Team | Apr 24, 2020
No separate GST registration is required for execution of a contract – AAR Karnataka Facts T& D Electricals (‘the Applicant’) is registered under Goods and Services Tax Act (‘GST’) as a works contractor and wholesale supplier in Jaipur, Rajasthan The... Read More
by ReinHeads Team | Apr 23, 2020
Dear All, This is in reference to the amendment introduced in Rule 87 of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) vide Notification No. 31/2019 – Central Tax dated 28 June 2019 (“the Notification”) so as to provide for Form GST PMT-09.... Read More