Schedule- II to CGST Act, 2017 provides a list of activities and transactions to determine whether it is a supply of Goods or a supply of Services. Such determination is very much important to select appropriate category while…
There are certain activities or transactions which are not liable for GST in India. These transactions are kept out of purview of GST. Schedule-III to CGST Act 2017 or State/UT GST Acts 2017 contains such Activities or transactions which shall…
“Export of services” has been defined under IGST Act 2017. As per section 2(6) of such act, it means the provisioning/supply of services which have following components:- (i) the supplier of service is located in India; (ii) the…
Recent Comments