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Day: June 3, 2018

Refund of unutilized ITC of compensation cess-Zero Rated Supplies

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CBIC has issued a circular clarifying various issues relating to refund of GST in case of Zero Rated Supplies. One of the major issue was Refund of unutilized ITC of compensation cess availed on inputs in case of…

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Transfer of tenancy rights can’t be treated as sale of land or building under GST

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In the latest circular issued by Tax Research Unit of CBIC (TRU) on 2 May 2018, TRU has clarified that Transfer of tenancy rights can’t be treated as sale of land or building under GST.  Hence, this transaction is…

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