Integrated Goods and Services Tax Act
Integrated Goods and Services Tax Rules
Integrated Goods and Services Tax Rules
Integrated Goods and Services Tax Case Laws
Spirotech Heat Exchangers Pvt Ltd Vs UoI -07-10-2020
Refund of IGST amount.
Aniket Exports Vs UoI -06-10-2020
refund of IGST paid on export.
Nagina International Vs UoI -01-09-2020
Refund of IGST/ITC .
Spirotech Heat Exchangers Pvt Ltd Vs UoI-01-09-2020
Petition has been filed seeking refund of outstanding IGST amount.
Moms Cradle Pvt Ltd Vs UoI -13-08-2020
Petition for Releasing IGST amount and duty drawbacks.
Adams International Imports And Exports Vs State Tax Officer-23-06-2020
For Refund of Duty Drawback.
Material Recycling Association of India Vs UoI -24-07-2020
Place of Supply Under Section 13 of IGST Act,2017
Mohit Minerals Pvt LTD. V/S Union of India -23-01-2020
Section 5 of IGST Act, 2017
Sadguru Seva Paridhan Pvt Ltd -19-03-2020
AAR had held that Fusible interlining cloth is classifiable under Heading 5903 in Chapter 59 of the First Schedule of the Customs Tariff Act, 1975 - appeal of applicant to Appellate Authority - No merit in the appeal, hence dismissed - Order of AAR upheld: AAAR
Sterlite Technologies Ltd -19-05-2020
section 5 of Section 2 of IGST Act, 2017: AAR
NCS Pearson Inc -22-05-2020
Provision of taking tests online at designated test centres are naturally bundled activities and are supplied in conjunction with each other in the ordinary course of business and, therefore, can be termed as Composite supply as per Section 2(30) of the Act, 2017 - since the main object of the whole activity is to take online tests, so the principal supply would be OIDAR service provided by applicant to non-taxable online recipients - Type 2 test, therefore, qualifies for classification as OIDAR services; however, Type 3 test does not classify as OIDAR services since Type 3 tests requires more than minimal human intervention in order to complete the provision of the service, however, IGST is exempted by virtue of Sl. no. 10 of 9/2017-ITR: AAR
Shri Vishnu Processors Vs UoI -20-03-2020
Dolphine Die Cast Pvt Ltd -20-05-2020
In the case of manufacture of Die by the Thailand supplier, if applicant physically imports the Die to a place in India, then applicant has to pay IGST on reverse charge mechanism and claim the IGST paid as ITC subject to conditions - Further, if the steel Die belonging to the applicant is scrapped at the location of the overseas supplier without the Die coming to India, then such transaction is occurring outside taxable territory and hence not under the purview of the GST Act(s): AAR
Micro Instruments -22-03-2020
AAR had held that Commission received by applicant in convertible foreign exchange for rendering services as an 'Intermediary' between an exporter abroad receiving such services and an Indian importer of an equipment is NOT an export of service; that said supply will be treated as inter-state supply and IGST will be levied @18% - Appeal filed before AAAR.
Segoma Imaging Technologies India Pvt Ltd -03-04-2019
Medical Bureau Vs CCGST -03-07-2020
Refund of IGST Paid on ZERO Rated Supply.
Sany Heavy Industry India Pvt Ltd Vs STO -18-03-2020
The bill to ship was addressed to its Head Office - Later owing to an error, the address for delivery of the goods was shown to be a different city - Such error was also made in the e-way bill - The driver was instructed to proceed to the correct destination - Subsequently,The consignment was intercepted by the STO concerned, who checked the necessary papers & detained the consignment - Form GST MOV 07 was issued to the driver and demand for IGST was raised along with equivalent amount of penalty -
Real Prince Spintex Pvt Ltd Vs UoI -04-03-2020
The refund of the IGST paid with regard to the exported goods on zero rated supplies.
GOKUL AGRO RESOURCES LTD Versus UNION OF INDIA- 26-02-2020
Tiger Steels Vs Assistant State Tax Officer -11-03-2020
Petitioner's grievance is that while transporting goods for purpose of weighment, same was intercepted by the officials of the State GST for the reason that in the delivery challan, instead of IGST, inadvertently CGST and SGST was levied - Petitioner prays for issuance of an appropriate direction to release the goods without collecting tax and penalty.
Vedanta Limited V/s.The Commissioner of Customs -31-10-2019
- Sai Fertilizers (P) Ltd, In re (AAR-West Bengal)
- Vadehra Builders Pvt Ltd Vs UoI
- NAGINA INTERNATIONAL Vs UNION OF INDIA & ORS
- AKHIL KRISHAN MAGGU AND ANR Vs DEPUTY DIRECTOR DIRECTORATE GENERAL OF GST INTELLIGENCE AND ORS
- M/s ADANI WILMAR LTD Vs UNION OF INDIA AND ORS
- M/s VSG EXPORTS PVT LTD REP. BY ITS DIRECTOR MR BHARAT CHOPRA B-8/44, SECTOR-5 ROHINI, DELHI-110085 Vs THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, NEW HARBOUR ESTATE TUTICORIN-628004 2) THE ASSISTANT COMMISSIONER OF CUSTOMS (DRAWBACK SECTION), CUSTOM HOUSE NEW HARBOUR ESTATE, TUTICORIN-628004
- M/s RED CHILLIES EXPORTS Vs 1) COMMISSIONER OF CUSTOMS CHENNAI-IV COMMISSIONERATE, CUSTOM HOUSE NO.60, RAJAJI SALAI, CHENNAI-600001 2) JOINT COMMISSIONER OF CUSTOMS (IGST-REFUND) NO.60, RAJAJI SALAI, CHENNAI-600001
- Amit Cotton Industries Vs PR CC
- IGST AAAR (Upto 28th Feb 2019)
- IGST AAR (Upto 28th Feb 2019)
- IGST Case Laws (Upto 28th feb 2019)
- Case Laws
Integrated Goods and Services Tax Circulars
Integrated Goods and Services Tax Orders
Integrated Goods and Services Tax Notifications
Notification No. 05/2020 – Integrated Tax (Rate) dt. 16.10.2020
To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.
Notification No. 06/2020 – Integrated Tax dt. 15.10.2020
Seeks to notify the number of HSN digits required on tax invoice.
Notification No. 04/2020- Integrated Tax (Rate) dt. 30.09.2020
Extension of IGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.
Notification No. 03/2020-Intergrated Tax (Rate)
IGST rates for match box, mobile etc notified
Notification No. 02/2020- Integrated Tax (Rate)
5% IGST rate notified for MRO Services
Notification No. 05-2020 – Integrated Tax
Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
Notification No. 04/2020 – Integrated Tax
Seeks to bring into force Section 134 of Finance Act, 2020 in order to bring amendment to Section 25 of IGST Act w.e.f. 30.06.2017.
Notification No. 3/2020 – Integrated Tax
IGST - CBIC notifies reduced rate of interest in case of delayed filing of GSTR-3B
Notification No. 02/2020- Integrated Tax
Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B 2 B MRO services to the location of the recipient.
01/2020-Integrated Tax (Rate) ,dt. 21-02-2020-Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
01/2020-Integrated Tax,dt. 01-01-2020 /-Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017