Search Results for Tag : IGST
News
Delhi HC: IGST Refund allowable on Zero Rated Supplies(08.06.2022)
Delhi High Court has held that Integrated Goods and Services Tax (IGST) refund is allowable on zero-rated supplies.
Tags : Delhi High Court, IGST, Zero-Rated Supplies
SC: Levy of Separate IGST on Indian Importers for Ocean Freight Violates Section 8 of CGST Act(24.05.2022)
Supreme Court has held when the Indian importer is liable to pay IGST on the composite supply, which includes supply of goods and services of transpor.....
Tags : Supreme Court. IGST, CGST, Composite Supply
Bombay HC: No IGST on Roaming International Long-Distance Services to Foreign TCOs(21.07.2022)
Bombay High Court has held that roaming services and international long-distance services provided by Vodafone Idea to the Foreign Telecom Operators (.....
Tags : Bombay High Court, IGST, Roaming Services
Delhi HC Directs IGST Refund After Deducting Differential Amount of Duty Drawback(11.10.2022)
Delhi High Court has directed the department to grant IGST refund paid on the goods exported after deducting the differential amount of duty drawback.
Tags : Delhi High Court, IGST, Refund
CBIC Extends Sanction for Pending IGST Refund Claims on GSTR-1 and GSTR-3B(18.02.2021)
Central Board of Indirect Taxes and Customs (CBIC) has notified the extension of Sanction for pending Integrated Goods and Services Tax refund claims .....
Tags : Central Board of Indirect Taxes and Customs, Pending IGST Refund Claims
Kerala High Court Stays Show-Cause Notice for IGST Demand on Ocean Freight(10.03.2021)
Kerala High Court has issued the notice to the Central Board of Indirect Taxes and Customs (CBIC) upon a plea challenging applicability of the goods a.....
Tags : Kerala High Court, IGST Demand on Ocean Freight
Gujarat High Court: No Stay on IGST Levy on Ocean Freights(21.05.2019)
Gujarat High Court has stayed the impugned demand where the Petitioners challenged the vires of IGST related notification in an interim order passed b.....
Tags : Gujarat High Court, IGST
Delhi HC Strikes Down IGST Imposition on Oxygen Concentrators Imported by Individuals(24.05.2021)
Delhi High Court has held that imposition of Integrated Goods and Services Tax on oxygen concentrators which are imported by individuals and are recei.....
Tags : Delhi High Court, IGST Imposition on Oxygen Concentrators Imported by Individuals
CBIC Notifies Ad hoc Exemption from IGST on Imports of Specified COVID-19 Relief Material(04.05.2021)
Central Board of Indirect Taxes and Customs (CBIC) has notified the Ad hoc Exemption from Integrated Goods and Services Tax on imports of specified CO.....
Tags : Central Board of Indirect Taxes, IGST on Imports of Specified COVID-19 Relief Material
Delhi HC Seeks Govt Response on IGST Exemption on Imported Oxygen Concentrator by Individual(06.05.2021)
Delhi High Court has sought Central Government's response in a 85 year old's plea challenging the levy of Integrated Goods and Services Tax on the imp.....
Tags : Delhi High Court, IGST Exemption on Imported Oxygen Concentrator by Individual
#GST: Six Sections of IGST Act Comes Into Force Tomorrow(21.06.2017)
Central Government has notified that six sections (1, 2, 3, 14, 20, 22) of Integrated Goods and Services Tax (IGST) Act will be implemented from 22nd .....
Tags : Goods and Services Tax, GST, IGST Act
#GST: CBEC Notifies Jurisdiction of Tax Officers under CGST & IGST Act(21.06.2017)
Central Board of Excise and Customs (CBEC) has notified jurisdiction of Tax officers under Central Goods and Services Tax (CGST) and Integrated Goods .....
Tags : Goods and Services Tax, GST, CGST Act, IGST Act
#GST Rollout: Six Sections of IGST Act Notified, Effective From Today(22.06.2017)
Central Government has notified that six sections (1, 2, 3, 14, 20, 22) of Integrated Goods and Services Tax (IGST) Act shall come into force from tod.....
Tags : Central Government, Goods and Services Tax (IGST) Act
SC Stays Delhi HC Judgment on IGST Imposition on Oxygen Concentrators as Unconstitutional(01.06.2021)
Supreme Court has stayed the Delhi High Court judgment which declared that imposition of Integrated Goods and Services Tax (IGST) for oxygen concentra.....
Tags : Supreme Court, IGST Imposition on Oxygen Concentrators
Bombay HC Upholds Validity of Section 13(8)(b) and Section 8(2) of IGST Act(09.06.2023)
Bombay High Court has upheld the validity of Section 13(8)(b) and Section 8(2) of Integrated Goods and Service Tax Act, 2017 which deal with place of .....
Tags : Bombay High Court, IGST, Validity, Upheld
Gujarat High Court: IGST on Ocean Freight is Not Permissible Under Law(24.01.2020)
Gujarat High Court has declared that imposition of Integrated Goods and Service Tax (IGST) on ocean freight is violative of the Constitution of India,.....
Tags : Gujarat High Court, IGST on Ocean Freight
Notifications & Circulars
Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse(24.11.2017)
References have been received from the trade regarding levy of IGST/GST on sales of goods deposited in a customs bonded warehouse.
2. Ch IX .....
Tags : GST, IGST, Warehouse
Exporters advised to file Table 6A and GSTR 3B for processing of IGST Refund and for Refund of the unutilized Input Tax Credit(29.11.2017)
The Government of India is seized of the issue of Exporters complaining about delay in grant of refunds pertaining to Integrated Goods and Services Ta.....
Tags : Refund, IGST, Input Tax
Refund of IGST on Export-Extension of date in SB005 alternate mechanism cases and clarifications in other cases(23.03.2018)
CBEC has issued Circular No 5/2018-Customs dated 23-02-2018 which provided for an alternative mechanism with officer interface to resolve invoice mism.....
Tags : Refund, IGST, Export, Date, Extension
Extension of Special Refund Fortnight till 16.6.2018(12.06.2018)
The Government has launched the second "Special Drive Refund Fortnight "from 31.5.2018 to 14.6.2018. During the first Refund Fortnight from 15th to 29.....
Tags : Refund, Extension, IGST
IGST Refund to exporters - CBEC directs officers to do it through existing refund route(10.10.2017)
WITH the GST Council recommending immediate disbursal of refund to exporters the CBEC explored the possibility with the Chief Controller of Accounts b.....
Tags : IGST, Refund, Exporter
IGST Refunds-Mechanism to verify the IGST payments for goods exported out of India in certain cases(27.08.2019)
In an earlier Board's earlier Circular 12/2018-Customs dated 29.05.2018, an interim solution was provided to tide over the difficulty faced by exporte.....
Tags : Refunds-Mechanism, Verification, IGST payments
IGST refunds on exports-extension in SB005 alternate mechanism(17.02.2021)
1. Reference is invited to Board’s Circulars 5/2018-Cus. dated 23.02.2018 08/2018 Cus. dt 23.03.2018, 15/2018 Cus. dt 06.06.2018, 22/2018 Cus dt 16.07.....
Tags : IGST refunds, Exports-extension, Alternate mechanism
IGST refunds on exports-extension in SB005 alternate mechanism(21.04.2020)
1. Kind reference is invited to Board's Circulars 08/2018-Cus dt 23.03.2018, 15/2018-Cus dt 06.06.2018, 22/2018-Cus dt 18.07.2018, 40/2018-Cus dt 24.1.....
Tags : IGST, Refunds, Exports-extension
CBIC provides facilitation for exporters having IGST refund issues(22.02.2021)
The Central Board of Indirect Taxes and Customs (CBIC) has extended the time limit for sanction of pending IGST refunds in such cases where records ha.....
Tags : Facilitation, Exporters, IGST refund
Manner of processing and sanction of IGST refunds(28.11.2022)
1. Attention is invited to Standard Operating Procedures (SOPs) for verification of risky exporters and their suppliers dated 23.01.2020 issued to CGS.....
Tags : Processing, Sanction, IGST refunds
Clarification regarding applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported for repairs, on the recommendations of the GST Council made in its 43rd m(19.07.2021)
1. References have been received seeking clarification on the issues of the applicability of IGST on repair cost, insurance and freight, on goods re-i.....
Tags : Applicability, IGST, Repairs
Integrated Goods and Services Tax Amendment Rules, 2017(15.11.2017)
In exercise of the powers conferred by sub section (14) of section 12 read with section 22 of the Integrated Goods and Services Tax Act , 2017 (13 of .....
Tags : Rules, Amendment, IGST
IGST Export Refunds-Extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess(27.08.2019)
CBIC has issued circulars 05/2018-Customs dated 23.02.2018, 08/2018-Customs dated 23.03.2018, 15/2018-Customs dated 06.06.2018 and 40/2018-Customs dat.....
Tags : IGST Export, Refunds, Extension