Taxmann's GST Issues | Decoding GST Issues & Litigation Trends

FOREWORD

I-5

D R O W E R O F

I-6

FOREWORD

es hu To .u s n wt i an l o ) c T Sy Gn (a x am Te h st e f co i v y r e n So dm. s nt ir as a se e dt oey oh4 Gtn sa oi h t et yc l e er p i pp o as m yi l h r t t e p t gf an a si dt n rie orv wwe eew r vo a of l bee abh se tt r o e gt gd ou s k R a B l e l t i s w a Wl t “The only difference between death and taxes is that death doesn’t get worse every time Congress meets.”

tedfaxmn mc e reheoeasd orttnbtir a n i f y f ceol d o au e i d ph t l nrp r b rd m x c u xIe mb eiea aeb s h t t mo c ml t e n o c a, l ta urhuti sT r a Snetotde , n n tGrhr aev r t n e s e r c e o f a uo h eu j t m s e h e f e tts s h o e n sgrsl e t o a ne eat ww e mc dmhwn shau ett e m ed f t wc c s c ekai aot en al de j esstThnr o r mys w o perseS,at h n e G e e y stt r r ox.au a . l a a i t n t l na t wi e i awtsk s T c t. xxumeuer i v n a g o e ri a , i o T l t t n n 7 c m 1iptro se a n r c m xj 0e aa n evmh 2e bo or e to m ,n i t s y icd o dnm e l e g s n e c u im r h naI t Je t wo eoa tc n wefhmr s h i o g t ea aT s i e ee n h n t t r i nd.c s T o n d a n i e a i . m s l f e f l n m uIs f a n e r i abnoef oard i f p f o y g f n hf e l ho mmn I l t t r t i i a e i a i e e ywp l t sdur wrs t i uyeata e n c n l ds x s ea asencau t n o ce i ntavi o a g u oscet s i i l l dmiuehup d a l oatohc o mad r aiti x t r v t u yhe aa onn n bTvbwr coa I

.e ldys a l m n n i t adoo i e i n t lb t c i a c o hguet e r t oi i l s wfdde n d to ea u v h eet i c gr e ad uavr ahat r h s s r i o f r . s n f a si i e a i i d i mn f d s n’ n srduI e ot i vaof ti r a o doda r n t t at n arr ehn e s u o go nn moc es oi C l i e l tl a s p a oe mTelt m s h iye iSt g l r eGfe e p heo l k u t i heel S v ,t e s i mt r y m, c b rnoaat ooSoss i e . f t ru s e c e p e r s r ui e s o i hdsh t rt cort e r voeu ut h sn t o p t reo yit e nenusb h odu at cto y hel l u i l t caora i n wnn ai i odvf e ,St , i r nr y . e e u ov a vst re i i m ept u nwd s wc neo co oi e n Hh cbHa

xsnle lri d aueahTuec S f g b t oe et em G u sibl r n r l a i fa a ege ue eVv nsocnh c. s ai i naaT ns htr s a o ee i . nos i i udxys r i t O e n i s s e av s u d y pi dmo . l ea y oe xl rd r rh ea n g chpera tnk e c t s r i f m oc n l a h a e i e a a e r vt e w r c u B s m st s i , e t r i l a a s e i r t i a r e hs hc ce l i n r l s ono e ohrr t r o i hot f i wen he wcu v dt h yoenu tl ,dt i r rea t a n t ons d hanonhsen s t ototeh . d e c c u o tad C i en e s Ar er tsg enh eeana f s ee h hvtatvfhog i o t o d t s oghe n cls i tv yrnrz e t i bn o oaeor d hasnfre tou i l g i p cltlamnpd u a s a mdca iaye t r n a rr ee s i hcmo ey t vwh t ,ste l a trrsiuh toa conttt l s , h i s a s o e t Tka ,t p i e e nrSohutkse rn o Aao k t G d u g b o a i u et nl ba eefeb hs l ncoh,Tee a aasts v sh h t e r e

. n t s n n i st c e i s i f e r n onIr . o kt g u a o m e d o, i ue vtnggs u i or s benrofdndu r i o r u u r t d l c l eye j n a p w af c s nx ha oen i eo i Tl d ecni r f

I-7

D R O W E R O F

I-8

f nsekco oamra i s thio e a ktwdt i e e go i r e e t omh l e i t l baT t b r g s u ne .as e h e h i hg g ce Tt r a h .t e urt t o a c me g f g dnr ej n i dbnaed l a n nu, eon asn l a kt b eo sh cs i is e er t uta nr e snm e d s o hyn i t redu o a e r n f pen arn r u t i i m t r ld oagou e prncft e i e s t mi v s yu e i l il r i gegs e f ayt nho i n eli t e d e nms oov i t en cti entsre Docitd e s x i y p :i eu t l x sa t ns adr Tdenad sapadn e ei cna eh cm i tmas v o h r e,r e e c t e v d i l y . i Se a w s n w c na o &wna i e l t s e h s , a t dat s e e g t osi r i i d r t o” pni i a w v Gs L t “d omn o T ennrc uS e p e hr et oG sc Tt bi i -

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8 0 d e t a D

About the Author

sied. st yede i ) e h n m h l i e Ri A e r aF i f e i a dc-l Dr ,( t I ) eona nSouefpAn o u r i weqclSRo a t i t aa aec,Ai t S b ) a O oLco nA o i y u n C c s v n oBS ad l oi o a aCC( hd s s wnAsprS A n i ( m a o ,In e d B l o a n i r a t e e o fi sHCo c a ymi i s .f t c i a a r weyi o i oF e eede at bcsa l l k t o s s n denIumsAn a s t eh eh e f i o Asi i t o f m s t d t S i a n l r t r a . m a r I a n o 9 u uo0 sBc r i e omy qr 0 t f o ten e2Cf ae rerRI ne ku f n sr o n ya i gimr Coo eeea r se dnr th e e b wupeSmt

r u P . am ) a, c ec Se I Le r S poe fgeSC v o h et yIudM l ( rl S n w A o o a f ai l ,to o C ) e p d l l Dr h d n m cwr Cue I of aao BoF BLc Co (Ca Shankey Agrawal

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l re oo hei nms nt h o oi v lt e sw)draaL f e g l M a d sie v nnA saa n e h o t rt H i a ue a Nt ua pnH Cx or e TS j oOev.Ad dbS es n aSnrrVa nl / o e A al et s (eh ae l soabt a r dn nci e i sxp ond o a a ui i Inh t t I toGa a s totyN c. f n r i lcoatet i h b s p yt0dnu 2 i u uor s 0e ty2 oi pts o v C r r due ,n de t sa dLc et ’ v x t o n a u I nAnan l Ti pe o e d f i ern co gs tn r r a k wai zanea na obe ni ea li i lc tmp s r uFc s e e l deqeaoy c . amEhsol l i n s r t m taBre a t r n f l r nu u a looot i s s saCtt rgi e e r n e unfo ct r er d ooo p i i e t r spmeaet e a m t a r h a Hl r n c e vr e baamC.r e 1 a oi dt mdnc 2x en d0 aeer a oIhreen2t hd ohrIrn d t nChtee ao u dthdr es aaeut ir yr o a t woh a sna b e o o i t a n i hi c e-u c s ht t o p s a a m s s o o xs re ea a o rc cc oS Ht Ahs f

I-9

Preface

Goods & Services Tax or GST has been the most crucial tax reform for our generation. Prior to the introduction of GST, indirect tax system in India was very inefficient due to obsolete colonial era taxes, which were no longer suitable in the post-liberalization era. GST has subsumed multiple Indirect taxes and Cesses on Goods and services and a common Indirect tax is administered across the country. It was no mean feat to achieve this reform for a country such as India, which has one of the most complex geo-political structure. From the first report of the Kelkar Task Force in 2003, which recommended introduction of GST, it has taken a long 13 years wait for GST Law to manifest itself in the Statute book. The Government of India as well as various states must be credited for showing the political will to pool their sovereign tax powers to accomplish this historical piece of legislation. Indian GST has been successful in achieving an ingenious design, whereby both Central and State Governments retain control over the taxation powers.

The importance of introduction of GST cannot be overstated. GST has brought in the much-needed certainty in tax laws and unifying India as a ‘common market’. The design of GST, including system-based checks, matching of invoice, E-way Bill etc. is a boon to the honest taxpayers and will substantially discourage the tax evasion. In the coming years, GST will go a long way in propelling the GDP of India and facilitating the ease of doing business in India.

At this juncture, it may however be pointed out that such a tectonic shift in tax legislation and policy is bound to create uncertainty and interpretational issues. The introduction of GST has been welcomed by almost all businesses, however no legislation is perfect and there are bound to be litigation on certain aspects of law. GST, so far has proved to be a fertile ground for litigation and the first four years has given rise to multiple challenges to various aspects of GST, including legal provisions, rules, notifications and circulars. The present book is an attempt to explore these areas of GST Law, which has been brewing grounds for litigation between the Department and taxpayer.

I-11

Acknowledgement

r y easo bnh nf s a t o e i s tn r n t t r a a u o p ok hb i pe r ysi c r pvl et s uieh v n u sVi sSon c . a emns e hoet m l t n r t b x f l e ai a tem en t ui t a edeln i degai c k avg eur g e t r n psondi w . e a r pB a a. c m a p i L t a e er mv dLr n.m ea p A d a. aahd eB cdn g.Na a n B . dt rah ,s en c Mewr l h we] .e aa l ods e t s nueine p i t o kS s d r i cr t e ud e a aa t v x i oeStas n l Y t t n a e s e hn m d et t o x r k4 t i i i a e [ s l mw s g e d f n o m l i t o o u r . cmds o P u r l s p w f c e a ei t np i r oes o eduka h h thho u t t t oc t i n u i l a A twebr s e nkth e e I at o e v h aor e ns T dbg i -

Ms. Namrata Singhal

l rhg a otn n f o i i ]Bd F e n [ n.a t ues Pmr e ,hd l t o oin hwu cpd Si n d ha nwst aann r e ]Lt e e sn m i ns t ii uo rm fPii o ,bem l h mt to r o o y oh c Sgy f f n c e r i m r a eSou l hwr p t fdm eatke gLn ox se di oe es db l oue n wi t w obsho nm)th k Hhs cy(t i e .w aSB v om. a t oLeh er L a m kf . i k tA ln g i . oe n n B sd i a . l p a K B l u e ds , t hd r l n a u . .e ya s oB l w w.Yeaa L v k hs i l r t i h oLr x n sa h, ru en t a t t o u af eF x AY[ eVo Ms. Vanshika Gupta Ms. Kanika Jain

I-13

About the Book

.nhrl lx eeet ael hvnoi e ht t ae cewp s h , n hm t gk w sm n e nohne a i hs o ,t oc r r T i c bh mS e ot nrg l p nwvgGien xe ,od sni es wGuruod i t e n aejeoi i d Tr d t u Splhentc n T t o t a u eS Gh e r drs r t r Gnot pu ft n o nfappoTs e o c I e t. sr Sd ceG c se r gn eTa n S j n eyi omea b G r o a c s uf a pd chn t s a so r x ei o sehi b esaal s htlt a ti f y o u b c t o e a b c v e i nm h np o pi t t r r l os a ep d e r a a n t i sl o h r pe u ka T e s gS eeec on e r whsu oo oG ot t t i bt l e s e p hr s re a tt i t xbi ol ua t n l e e o n a w er p c l o vi o n lp t i at dxo r e e t r s en i e ce n t r o di v xt e esane enut t l o i i n e e a h yd v r nh aockp nn at ecaor aa mldfeoesh o g t i a n tbbnku gen ne . r oeioos el o i h t r e o t e, o he blvptTebt u a h e . s s sss en agsi i t vow uerh i i n o u d at n heosnTeo s u e ht s rnsi v. i edt i et i u oii r e a g a r t s h s s u s e g m i n s t e t i ho h a u si t eT u hh Tc ar fal t r in oTt o i i hSl t G t a T u g f S Ao i t e Gi l s he eT t h g S ,a t n G t g os no i t i sr t c u e eo g t s n tisi i r t s n a r a i vm i l f e eg r hnds a i t d b r nr i n oe I .cft r s s e l neb r odi o i sj t y na c ebom s p rdse uneh ourt o f s s r e e ng i z i t kr i i r dc oa ea hm db i t v eum i hau d ytes t l h o l e t a s s i . t gln a n o n ti o etir d s t a dup s p el e e stcsc p n i i n kmihi oenTt s o t . ot i i n t ba e o i c e at g s i n ha ai t i Thl gs -

. , rhey, hy so cssrts e nh i aorh r ot we ehet i v u t r v go fto c u aAonr r Fnt t o s enon l .a nh n o os aT e i o e t l cu r yc a b t . s s ssxafs h r e e ai uu coi c t os u ls ievs i srpssof r r o e i p e a lfanhto va n s et o n dnn egnc o eoo m e i o t i i t t c s eh hp s c i u et htt v e l u , n i c e c o r t esn s s e r s h i p sn h m n c t a e oTo ga r hc h i d u e S t t rrG u F a fr oo j x e . hl ta T gof t t s n a t n S u u a i ga G t Ae d e v s a l e a e ife ell t h t g o s hs e n t w lta r n o , etoenh k h s e i omhr t t s c oote c e h e e bt r ut v sesgdipt i i w n i r s o e i h i a a rgh d r t l t s t f mun n i n l o i dg o e m c l e el nv oa cr iunt og i s i rdao t r n e o o r c t i r s o t a ef r s i o p s dt pl a e doec p t nstasxhs n s r e ospn e o ov cama i nh t i eher et t c s t t c eht aeue s b a A c h hi r n e s s c r t h a a a o ur nw hc hs I tht

f si c, sgo t snns p eaoiu d i cbs nt i nev a ut os os o ce rrt r chp i n ue Tls s a a

s . g bt se ee u r no l up i t a se b n t aas ih r e eva lt e cr h l gi dae t ewrew l f bao i g r e sn c bpuo l o s e i t e l r a dsha l suevi h m a a ,t t r hrh e re ted h i on wtn ho r t i l i u i t u i a F d At t e c . e ea b c d i t hr r t pnec , i s s k dr e oTe a d oSs l bGs u n ce eyur e hrci s e b t c i v fe d e l o . a n v s t nhe e ai n oi ce s i ehr b t h s m c e t ewe p v t v s r o er ,aa dT ct h p rSs nn i eo td Gp h o cc t ere, h e e s c hd s e n c t e l no u u nu hs cr I t

ye r h e vt of co es r u dc no af te n h et m, eT cS r oG f f n eo n eo hi t t c hu t i d wo r t sn l a i ee dh kt oe oc bn i sS i h . t T fS o G n r oe i t d c en Su hm t r s i un oa Fh ec he Tm

I-15

K O O B E H T T U O B A

I-16

fgdfn’ s o t nnoi oi i aasd nd ousean r e v i l s c gaea a n d i s vne t e en eil g n l k eoa an o h i e hs sl oe l t icr l a bveerh o l v l rop opc uri t x l cpu l ne a n e g oo t imtke f l tsdoo a o d n vetbe . t ee s e t a g y e a mi e n l h , etrt e i t d cncn r a f r e st ao de oea f c shr no n n o eespoar h i t r p t m n tte c s t e i d f s uo a e e m S n b v r a er ote s n c i re s a r ei h o t nmhsTf s o ti . e n n h t s i cs ea l dr nTa ’ eo g . i s n T a nf a t o i i ngSi l a i ,a sT eaG s m s reSb eeg f v e G g r n i do n s i ss d i nrrd a e eupeu d hre x g l s anc ce tg t u o n i n r s e i eap s r hn s mel e t e o v a nhn i oyid s rTi b i r e e .mt v vT m n o w io oSr re ap GGc cl r

, he t c i n we sr i r e e dp ax ee r g en hi t h fi c o r yn ne i t e u rm c a s s ee hh t t oe t kv oa oh bd sl u i . h ok t o ewo csb ar l e s p i dh Ia t ,e s g r t n h i gei t h ut r ot w ha t e hl lt i a i eh t i pw n od i eha s eh e r I he t ch hi c ni t i sh Waw

Chapter-Heads

E G A P

I-13 About the Book

I-15 Contents

I-19

65

r e p o o C s d e n i r a e t s t b o u L l s d C r n ye bb a g em n d i ae l mm b s m ’ si t a e i G l o p t , g p n u s e i si t t t ne e i oc B yo n t S o i l i e T b v S at i i L a G

T S G r e d n u s e e t n a r a u G e t a r o p r o c r e t n I

T S G r e d n u s s e n i s u B f o g n i r u t c u r t s e R

t n c u a o r i t r t t s t a n n n r o e e I C n m i d a u n a r m r P e e v e d e o r n R G P ’ u s y r d o g b n i t a i p c d d e e s u r g i e l r c g D a n a h i m n c s r a o s e D T e h e c d S f e G e u t o f c v a d o n i y e & u t c s i q l i i i L d L b r n a n a s o c o Ct i l n T f T p te S i S p G A G Gm

127

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CHAPTER 14 :

y t i c i r t c e l E f o y l p p u s n o T S G

120

CHAPTER 13 :

y t r e p o r p e l b a v o m m i f o r e f s n a r t n o T S G

112

CHAPTER 12 :

I-17

92

CHAPTER 10 :

76

CHAPTER 8 :

101

CHAPTER 11 :

85

CHAPTER 9 :

54 CHAPTER 6 :

-

CHAPTER 7 :

44 CHAPTER 5 :

27

CHAPTER 2 :

10

37 CHAPTER 4 :

I-9 About the Author

1

l a v e i r t e R d n a s s e c c A e s ) a s be ac t i a v r De nS oR i t a A mD I rO o( f n s I e ec i nv i l r n e OS Acknowledgement

T S G r e d n u s e c i v r e S y r a e i d c i e v m r e r S e t t n h I g f i o e n r o F i n t a a x e a c T O

I-11

r e d n u s s e c o r Ps d nn oe i r tT a gn i t o i i L t a eg i ht t i fL o g n wg i er i e v r m e vE O& fT e i S r BG

Preface

CHAPTER 1 :

CHAPTER 3 :

I-5, I-7 Foreword

S D A E H R E T P A H C

E G A P

& T S G r e d n u s n o i s i v o r P d e t a l e s e Rg tn i d e el l r a Ch xC ad Te tt u a l pe nR I T S G r e d n T u S s G e n c i i v y l r p e S p u d S n d a e s x d i o M o d G n f a o e t n i o s i o t p a u m l a o V C T S G r e d n u s e c i v r e S f o t r o p x E & t r o p m I m s i n a h c e M g n i r e e t i f o r P i t n A CHAPTER 23 :

e t a n i d r o b u s f o y t i d i l a V s :n n o oi i t t a a c l i s f i i g t eo LN dd en t a a s ge el l u e DR

219 CHAPTER 24 :

& w a L T S G r e d n u s t n e m d n e m a e vt y i t i c d i el pa sv or ri t e e h Rt T S G r e d n u e r u t c u r t s x a t d e t r e v n I

T S G r e d n u s n o i t c u r t s n I & s r a l u c r i C

l a n o i t u t i t s n o C ’ s t i d n a l a n u b i r T e t a l l e p py Ai t d Tl i Sa GV CHAPTER 27 :

n a r t s t i d n a s t i d e r C T S G e r P m i a l c T oS t yG t o i l it b n i o g i i t l i E s

253 CHAPTER 28 :

s w a l e l i h w t s r e d n e m a o t T eS r t G n ef Co n &o i st e c t u a t d S o r ft o n ri e r we t of Pa

r t e s d r e n u r e s d n n o u i t s p T g S m nG e i x d ef e e o c d on e o ri s pt a c b yu r a d e e vo r r ot A cn ei f o R r y e &t t i f sa u t n n s t i ew n ma o sl c s e l e nT i s h oS s Aw NG

r s e e i d d n o u b l e a c c n o a l v d e n l e a r s s e ’ i t t i i l d a n p a i c T r i S e n c uG i f mf f yo O bn r o e ni p oc t o i t u r a xd P ao f t r o t f t n o p ri e e c r wt nT e oS of CG Pa

s e l y c t i r h e p e T o v S r d P G s n a ’ r r e s d e d y n a o u p o x g e a r u T f z f o i o e n S t o i t d n n n e e a m t h e h c c D a r t dt a t i e A ns S l an l a f n a l i o r t s o Bg i r s yn i e ai v w o wr o r -u P P Ed

328

CHAPTER 35 :

T S G r e d n u s r e w o P t s e r r A

n e v r e t n i l a i c i d u j r o f s e i d e m e r lt a s ge er l r ra e t hs t n o i da ng aa ln i a o i Bt

353

-

CHAPTER 37 :

318

CHAPTER 34 :

343

CHAPTER 36 :

310

CHAPTER 33 :

299

CHAPTER 32 :

282 CHAPTER 30 :

292

CHAPTER 31 :

272 -

CHAPTER 29 :

T S G r e d n u s d o o G f o t r o p x E & t r o p m I

CHAPTER 26 :

263

-

234 CHAPTER 25 :

210 CHAPTER 22 :

189 CHAPTER 20 :

169 CHAPTER 18 :

s e i c n e r r u c o t p y r C

201 CHAPTER 21 :

181 CHAPTER 19 :

155 CHAPTER 17 :

146 CHAPTER 16 :

136 CHAPTER 15 :

I-18

228

242

Contents E G A P

Foreword

I-5, I-7

About the Author

I-9

Preface

I-11

Acknowledgement

I-13

About the Book

I-15

Chapter-Heads

I-17

1

1.5

2 8

s k r a m e R g n i d u l c n o C

1.4

1 2

n o i t a g i t i l T S G f o s d n e r T

1.3

n o i t a g i t i l T S G f o s e g a t S

1.2

T S G r e d n u n o i s i v r e p u S e v i t a r t s i n i m d A

1.1

n o i t c u d o r t n I

BRIEF OVERVIEW OF THE LITIGATION PROCESS UNDER GST & EMERGING LITIGATION TRENDS

9

2

2.2

s t c e p s a s u o i r a v g n i y f i r a l c T S G r e d n u r a l u c r i C d r a o B

2.4

y r a i d e m r e t n I f o t s e T

2.3

r e d n u t n e m t a e r t ’ s t i d n a t p e c n o C : s e cx i v a r T e e Sc yi r v a r i e d eS m& rT e t S n G I

2.1

n o i t c u d o r t n I

TAXATION OF INTERMEDIARY SERVICES UNDER GST

I-19

10 10 12 15

S T N E T N O C

E G A P

2.5

y r a i d e m r e t n I o t n o i t a l e r n i s n o i s i v o r p e h t f o s ye t c i i d v i l r a e VS

17 2.6

y a b m o B f o h c n e b n o i s i v i D e r o f e b w e i v f o t er cu no eC r e h f g f i i DH

OCEAN FREIGHT SERVICE

y v e L T S G I e h t f o y t i d i l a v l a n o i t u t i t s n o t Ch eg he i t r oF t en ga ne ec l l O a hn Co 3.5

o t l a e ps pt Ac e p ss ’ t a n t en ma tt r r ao pp em Di

33 r e h t o d n a t r u o C e m e r p u S

s w a L T S G r e d n u s n o i s i v o r P t n a v e l e R

30

t n e m e e r g A B O F . v t n e m e e r g A F I C

s k r a m e R g n i d u l c n o C

]h nJ g oJ i i n , H Uo a t .Ra v r .j a dC e. u t AG i m [ d in 0 L 2 .a0 t a 2 v l Pa , 3 w2 si l a d r ry e a r nP a i u .n MB a t.J J i h e oc d e it Mt sa u Jd [ t ,n a e i ] mt d r ngu I do fuC o J

ONLINE INFORMATION DATABASE ACCESS AND RETRIEVAL SERVICES (OIDAR SERVICES)

n o i t c u d o r t n I

s e c i v r e S R A D I O f o n o i t a x a t o t n o i t a l e r n i s n o i s i v o r P

n o i t n e v r e t n i n a m u h l a m i n i M

s e c i v r e S R A D I O f o e p o c S o t n o i t a l e r n i s g n i l u R t n a t r o p m I

T S G e g r a h c s i d o t y t i l i b a i L

s k r a m e R g n i d u l c n o C

43

4.6

40

4.4

37

4.2

42

4.5

39

4.3

37

4.1

35 u

APPENDIX:

34 3.6

n o i t c u d o r t n I

3.4

3.2

fd8 o 1 n0 a2 n , a ol 4 i a t 2 a w y i il c d u or J sa s Pd a e .t B a g. d nJ i t l en c c e yi t cs m eu g RJ [d ,u la J a i i

d ] ] r t J nJ e r u s tI,o k afa i r Mor C a a n h m Kg o i e i .H n R UDt g .va a n v r i ga d ar j i au u d l hG c nB I [ n o C

27

28 3.3

27 3.1

21 u

APPENDIX:

20 2.7

I-20

19

3

4

E G A P

GST ON TRANSFER OF IMMOVABLE PROPERTY

T S G r e d n u s n o i s i v o r P l a g e L t n a v e l e R

: y t r e p o r P e l b a v o m m I o t n o i t a l e r n i s n o i s t e c g an s e nl aa l r t h nc ol a Tg Se GL e p o c S d n a e r u t a N y t r e p o r P e l b a v o m m I s k r a m e R g n i d u l c n o C

, id8 a bn2 mah i r c ua r Mk a iM ih v add a Nm e t fr a o ad nht oDn i t.e a C m i . c g oSd ] t seu r s cJu i At o s ]C su . r J JJ e h [ d, g ,i l k ia i H i u a d Bn y Na I .b fD o m .o nh B os i [ a n k8 Ua 1 r0 .P v 2

GST ON SUPPLY OF ELECTRICITY

n o i t c u d o r t n I

a r E T S G e r y P t i : c y i t r i t c i c r e t l c e E l f e o f y o l p y p l p u p s u n s o n e o l b s a e c x i a l t p p t a c e s r e i x d a n T I

s n o i s i v o r p T S G t n a v e l e R

s g n i l u r d n a s e u s s i t n a t r o p m I : y t i c i r t c e l e n o T S G

s k r a m e R g n i d u l c n o C

f o n o i n U . v d e t i m i L r e w o P t n e r r o T

a i d n I

LIABILITY ON SUPPLIES MADE BY CLUBS AND CO-OPERATIVE SOCIETIES TO IT’S MEMBERS

n o i t c u d o r t n I

s r e b m e m s ’ t i d n a s b u l c n e e w t e b y l p p u s f o e p o c S

67

t s r e e h t r e d n u s e i t e i c o S & b u l s C w ya bL dx ea dT i v e oi c rv pr se e S ce i v l i r h e Sw

t r u o C e m e r p u S e h t y b n w o d d i a l y t i l a u t u M f o e n i r t c o D

68

7.4

65

7.2

-

7.3

65

7.1

62

APPENDIX:

u

57 6.5

55 6.3

60 6.6

56 6.4

54 6.2

52 APPENDIX:

u

54 6.1

n o i t c u d o r t n I

5.2

51 5.5

47 5.4

44

46 5.3

44 5.1

S T N E T N O C

I-21

5

6

7

S T N E T N O C

E G A P

7.5

d n e m A l a n o i t u t i t s n o C h t 6 4 : t n e m g d u j e h t f o ht t c a mA t rn e t e f Am

69 7.6

a t t u c l a C f o e s a c e h t n i t r u o C e m e r p u S e h t d fe o t ti n m ei mL gb du ul JC

70

s k r a m e r g n i d u l c n o C

74

, b.3 uVr l de C nb aao t t t tc n u caO l Kd a e Cat .y a v rd lut a gSn n,e] enma Bagd i dn tmu i s r I e Jf a W ]o N .

J t .J fF r o .,u eRno a t i C a en t ca e i S t mm s uar e Jr [ p b u ,u d S s ea [ t i 9 m1 ma 0 iR L 2

GST ON BETTING, GAMBLING AND LOTTERIES n o i t c u d o r t n I

d n u o r g k c a B l a c i r o t s i H

x a T e c i v r e S e l i h w t s r e r e d n u s e i r e t t o L f o n o i t a x a T

T S G f o y t i l i b a c i l p p a o t n o i t a l e r n i s n o i s i v o r P t n a v e l e R

s e i r e t t o L f o n o i t a x a t n o T S G r e d n u n o i t a g i t i L

s e m a G y s a t n a F e n i l n O

s k r a m e R g n i d u l c n o C

n o i n U . v . d t L . t v P s n o i t u l o S o t t o L l l i k S

82 a i d n I f o

INTER-CORPORATE GUARANTEES UNDER GST

n o i t c u d o r t n I

x a T e c i v r e S e l i h w t s r e r e d n u e e t n a r a u G e t a r o p r o C

y l p p u S a e t u t i t s n o C e e t n a r a u G e t a r o p r o C r e ? t n T I S rG e hr t e e d hn Wu

e e t n a r a u G e t a r o p r o C r e t n I f o t p e c n o C

? s m i a l C e l b a n o i t c A r e h t e h W : e e t n a r a u G e t a r o p r o C r e t n I

e e t n a r a u G e t a r o p r o C r e t n I f o n o i t a u l a V

s k r a m e R g n i d u l c n o C

91

9.7

1 2 0 2 , t c A e c n a n i F e h t y b t n e m d n e m a e v i t c e p s o r t e R

90

9.6

h c n e B r e g r a L f o t n e m g d u J

9.2

89

9.5

88

9.4

85

87

9.3

85

9.1

81 8.7

APPENDIX:

u

80 8.6

78 8.4

76 8.2

79 8.5

77 8.3

76 8.1

73 7.9

APPENDIX:

u

72 7.8

-

71 7.7

I-22

8

9

E G A P

RESTRUCTURING OF BUSINESS UNDER GST

s s e n i s u b f o g n i r u t c u r t s e R n o T S G f o y t i l i b a c i l p p A

s s e n i s u b f o n o i t u t i t s n o c e r r e t f a t i d e r C f o n o i t i s n a r T s k r a m e R g n i d u l c n o C

GST ON LIQUIDATED DAMAGES PAID UNDER A CONTRACT n o i t c u d o r t n I

s e g a m a D d e t a d i u q i L f o t p e c n o C

s e g a m a D d e t a d i u q i L n o s e x a t n o e v i t c e p s r e P l a c i r o t s i H

w a L T A V U E r e d n u n o i t i s o P

s e g a m a D d e t a d i u q i L o t n o i t a l e r n i s e t u p s i T d S gG nr i t e s d i x n Eu

11.7

m E r e d n u s e g a m a D d e t a d i u q i L ? :t y n r e e vm oe ce er Rg yA at Pn ee cm i y t o o l Np e m i g e R T S G r e d n u s n o i s i v o r p t n a v e l e R

106

s e g r a h C l a n e P n o T S G f o y t i l i b a c i l p p A

s k r a m e R g n i d u l c n o C

APPLICABILITY OF GST ON DIRECTORS’ REMUNERATION

n o i t a r e n u m e r s ’ r o t c e r i D o t n o i t a l e r n i s n o i s i v o r P

e h t d n a r o t c e r i D a n e e w t e b p i h s n o i t a l e r fy o n ea r p um t a o NC

113

12.4

u m e r s ’ r o t c e r i D o t n o i t a l e r n i s t n e m g d u j t n n ao t r i t oa pr me In

n o i t c u d o r t n I

12.3

115

-

107 -

112

12.2

110

11.9

s w a l e l i h w t s r e r e d n u s s e n i s u b f o g n i r u t c u r t s e R

112

12.1

109

11.8

t p e c n o C e h T ’ s s e n i s u B f o g n i r u t c u r t s e R ‘

11.6

11.4

102 11.2

n o i t c u d o r t n I

104

105 11.5

103 11.3

101 11.1

100 10.6

94 10.4

93 10.2

99 10.5

94 10.3

92 10.1

S T N E T N O C

I-23

10

11

12

S T N E T N O C

E G A P

C I B C y b d e u s s i r s a l k u r c a r m i C e r y g r o n t i a d c u fi c l i r n a o l C C

118

T S G f o y v e l f o t c e p s e r nn i o ni t oa i t r a e cn fiu i r m a l e C r s ’ r o t c e r i D n o

GST ON LICENCE FEES CHARGED BY GOVERNMENT n o i t c u d o r t n I

e e F e s n e c i L f o e r u t a N

’ e e f ‘ & ’ x a t ‘ n e e w t e b e c n e r e f f i D

T S G r e d n u s n o i s i v o r p l a g e l t n a v e l e R

e e F e s n e c i L n o T S G f o y v e l n o s e g n e l l a h C l a g e L e e F e s n e c i L r o u q i L

e e F e s n e c i L m o c e l e T

s e e F o n i s a C

s e e F e s n e c i L g n i n i M

s k r a m e R g n i d u l c n o C

GIFT CARDS & VOUCHERS INCLUDING PRE-PAID INSTRUMENTS

n o i t c u d o r t n I

s r e h c u o V f o g n i n a e M

e s U i t l u M . v s r T e h S c G u r o e d V n e u s d U e e n g l fi n e i d S s f r o e h y c l u p o p V u f Ss o r fe e oh r c u eu t mo a iV N T

130

14.4

s r e h c u o V o t n o i t a l e r n i s g n i l u r t n a t r o p m I

s k r a m e R g n i d u l c n o C

135

14.6

127

14.2

131

14.5

128

14.3

127

14.1

125 13.9

124 13.7

126 13.10

125 13.8

123 13.6

122 13.4

120 13.2

123 13.5

121 13.3

120 13.1

117 12.6

APPENDIX: u

116 12.5

I-24

13

14

E G A P

? y c n e r r u c o t p y r c s i t a h W

y c n e r r u c o t p y r C d n u o r a k r o w e m a r F y r o t a l u g e R n a i d n I y c n e r r u c o t p y r C f o e r u t a N

a i d n I n i y c n e r r u c o t p y r c n o e m i g e r n o i t a x a t t n e s e r P s e i c n e r r u c o t p y r C f o g n i n i M n o T S G s k r a m e R g n i d u l c n o C

INPUT TAX CREDIT RELATED PROVISIONS UNDER GST & RELATED CHALLENGES n o i t c u d o r t n I

w a L T S G r e d n u t i d e r C x a T t u p n I f o e m e h c S

t i d e r C x a T t u p n I e h t o t n o i t a l e r n i s e g n e l l a h c l a g e L

s k r a m e R g n i d u l c n o C

VALUATION OF GOODS AND SERVICES UNDER GST

n o i t c u d o r t n I

T S G r e d n u s n o i s i v o r p n o i t a u l a V

s e l u R T S G C n i d e b i r c s e r p s d o h t e M n o i t a u l a V

T S G r e d n u n o i t a u l a v o t g n i t a l e r s e u s s I

s k r a m e R g n i d u l c n o C

r de ed t a n l u e r s se t b m ue oh dc ss u on i o r i a t vo nm oo nr op i s t a e l ca fis i r f a o l C t n e m t a e r T t S oG t

166

APPENDIX:

CRYPTOCURRENCIES n o i t c u d o r t n I

165

17.5

157

17.3

u

159

17.4

155

17.2

149 16.3

155

17.1

154 16.4

146 16.2

145 15.7

146 16.1

143 15.6

138 15.4

136 15.2

143 15.5

137 15.3

136 15.1

S T N E T N O C

I-25

15

16

17

S T N E T N O C

E G A P

COMPOSITE AND MIXED SUPPLY IN GST

’ y l p p u S d e x i M ‘ f o t p e c n o C

n o i t a r e d i s n o c e l g n i s r o f e b t s u m y l p p u s r e h t e h W s e i l p p u S d e x i M d n a e t i s o p m o C f o y t i l i b a x a T T A V U E e h t r e d n u e v i t c e p s r e P

e t i s o p m o C o t n o i t a w l a e r L nn i s a i g d nn i l I u ri n dy nl ap sp t u n eS md ge x di uM j t . n v ay t r l p o pp mu IS y l p p u s d e x i m d n a e t i s o p m o c n e e w t e b e c n e r e f f i D y l p p u S e t i s o p m o C d n a t c a r t n o C s k r o W

s k r a m e R g n i d u l c n o C

IMPORT & EXPORT OF GOODS UNDER GST

n o i t c u d o r t n I

y a l p r e t n i ’ s t i & T S G r e d n u s d o o G f o w ta r oL ps mm Io t &s u tC r oh pt xi Ew

y l p p u s d e t a r o r e Z s a t d r e o t p a e x r E T d t e r o m p e x e E D

183

d e m e e d ‘ d n a ’ t r o p x e l a c i s y h p ‘ n e e w t e b s n o i t ’ c t nr i o t p s i x De

) P T F ( y c i l o P e d a r T n g i e r o F r e p s a ” s t r o p x E d e m e e D “

t r o p m I f o e s r u o C e h t n i e l a S

s k r a m e R g n i d u l c n o C

186

19.7

IMPORT & EXPORT OF SERVICES UNDER GST

n o i t c u d o r t n I

189

20.1

188

19.8

185

19.6

’ y l p p u S e t i s o p m o C ‘ f o t p e c n o C

19.3

184

19.5

n o i t c u d o r t n I

19.2

183 19.4

180 18.10

181 19.1

179 18.9

177 18.8

176 18.7

175 18.6

175 18.4

169 18.2

175 18.5

174 18.3

169 18.1

I-26

18

19

181

20

E G A P

T S G r e d n u s e c i v r e S f o t r o p x E

s n o s r e P t c n i t s i D f o s t n e m h s i l b a t s E e r e M

r e d i v o r P e c i v r e S d n a t n e i p i c e R e c i v r e S f o n o i t a c o L T S G r e d n u t n e m h s i l b a t s E d e x i F f o t p e c n o C

x a T e m o c n I r e d n u t n e m h s i l b a t s E t n e n a m r e P s k r a m e r g n i d u l c n o C

199

e c i v r e s f o t r o p x e n o r a l u c r i C C I B C

INVERTED TAX STRUCTURE UNDER GST n o i t c u d o r t n I

e r u t c u r t s y t u D d e t r e v n I n o d n u f e r o t g n i t a l e r s n o i s i v o r P n i t i d e r c x a t t u p n I f o d n u f e r f o n o i s te c i c r i t v s r e e r s fo o t yn t o i i d t i a l l a e Vr e r u t c u r t S x a T d e t r e v n I f o t p e c n o C

) 5 ( 9 8 e l u R f o y t i d i l a v n o t n e m g d u j t r u o C e m e r p u S

t u p t u o d n a s d o o g t u p n i n e h w d n u f e r e fm o a ys t e i l r i a b as l d i a o vo Ag

s k r a m e R g n i d u l c n o C

,d ad i e d ut nha I cd ] sa a t prn i ede d t n n s amI t hgf o oCdo F ut Jr CY] u aJ Ky o JC Va ,e .ja n v nm ah an e i tr d a a nhrp I a u Dg f.

S o [ ra1 nDN2 o V .0 i e n c.2 B i Ut , 3 s e 1 uc Jt i r [ e s .u b d J m t Lde t .np t ae v PJS

ANTI-PROFITEERING MECHANISM

n o i t c u d o r t n I

f o r P i t n A e h t f o y t i y d t i i l r a o V h l t a ’ u n g o n A i i g t r n u e i t e r i t t e fi s e n o t r fi o s P o Cn ‘ o f r es i P h o i i t v t t oo p n t e r c A eP n l gg a n o n n e C o i l r i l a e t e h a he T N Ct i

212

-

22.4

A A N f o n o i t i s o p m o C e h t o t e g n e l l a h C

A A N f o r e d r O e h t t s n i a g a y t i r o h t u a e t a l l e p p a o N

215

22.6

211

22.3

214

22.5

210

22.2

208 APPENDIX:

u

210

22.1

207 21.7

206 21.6

T S G r e d n u s e c i v r e S f o t r o p m I

21.2

204 21.5

203 21.4

201

201 21.3

201 21.1

198 20.8

APPENDIX: u

196 20.7

192 20.5

190 20.3

193 20.6

191 20.4

189 20.2

S T N E T N O C

I-27

21

22

S T N E T N O C

E G A P

A A N y b d e s s a p s r e d r o t n a t r o p m i f o s i s y l a n A n o i s u l c n o C

218

r e d n u g n i r e e t fi o r P i t n A f o s n o i s i v o r Pw a L n a i l a r t s u A

DELEGATED LEGISLATION: VALIDITY OF SUB-ORDINATE RULES AND NOTIFICATIONS n o i t c u d o r t n I

n o i t a l s i g e l d e t a g e l e d n o s t i m i L

T S G r e d n u n o i t a l s i g e l d e t a g e l e D f o r e w o P

T S G r e d n u s n o i t a l s i g e L d e t a g e l e D o t s e g n e l l a h c r o j a M

.vh i v e l ee j dn D ea [ t i mS0 id2 L n0 a2 si5 , e h i t gy a na ea r TSM nd i yp e t it i u Va qed Ec t n i te ds num s a[ Jg k r d r B ,u a a i J m d ] ]t n. e I J r R fJu g o o ,C n a i nu l d h or u i g l n ai c UNH n o C

RETROSPECTIVE AMENDMENTS UNDER GST LAW & THEIR VALIDITY

s e t u t a t s g n i x a t f o y t i v i t c e p s o r t e R

f o n o i t a r e p o e v i t c e p s o r t e r f o t u o gT nS i s G i r r a e sd e un su s s I e t lu a t ga et Ls n o i t c u d o r t n I

s k r a m e R g n i d u l c n o C

CIRCULARS & INSTRUCTIONS UNDER GST

n o i t c u d o r t n I

t c A T S G C r e d n u r a l u c r i c e u s s i f o r e w o P d n a e p o c S

s r a l u c r i C e h t f o e r u t a n g n i d n i B

s r a l u c r i C f o n o i t a r e p O e v i t c e p s o r t e R

t c A T S G C e h t f o 8 6 1 n o i t c e S f o y t i d i l a v e h t o t e g n e l l a h C

237

25.4

234

25.2

237

25.5

235

25.3

234

25.1

233

24.4

230

24.3

226 APPENDIX:

u

228 24.2

228 24.1

222 23.4

220 23.2

225 23.5

222 23.3

219 23.1

217 22.8

APPENDIX: u

215 22.7

I-28

23

24

25

E G A P

s n o i t a c fi i r a l c d n a s r a l u c r i C f o s e t a r x a t e b i r c s e r p t o n n a c r a l u c r i C n o i s u l c n o C

241

ed ce i t t a s ud Jt [ n ae i m d ng I d fu o J] t ]r n. oJ Ju i o n ,C Uo ah .R g v i . H . o C C. t a Ar & a dj Pnu AaG A [ a l 9 a 1 w0 i2 d , r4 a 2 Pe .n B u .

J J

GST APPELLATE TRIBUNAL AND ITS’ CONSTITUTIONAL VALIDITY n o i t c u d o r t n I

t c A T S G C e h t r e d n u d e g a s i v n e m s i n a h c e M e t a l l e p p A l a n u b i r T e t a l l e p p A e h t f o n o i t i s o p m o C

247 n o i t i s o p m o c e h t g n i d n u o r r u s y t i u g i b m a lT a nA oT i t S u G t i t e s h nt of Co

245

f o y l t a i n d i u l a b i v r l T a n e t o a i t l l u e t p i t p s A n o e c h t e f h o t s n r o e e b c m n e e d M u f r e o p c s n fi i r o f i us O t j a l a c f gn n fi o i i u t l m s a b i r i u e x r Q T ET

T A T S G f o n o i t u t i t s n o C e h t o t e g n e l l a h C

s k r a m e R g n i d u l c n o C

ELIGIBILITY TO CLAIM PRE-GST CREDITS AND ITS TRANSITION TO GST

n o i t c u d o r t n I

t i d e r C f o n o i t i s n a r t o ? t t h n g o i i r t a d l e e t r s e n v i s A n - o i t s i i d v e o r r c p x t a n t a v t u e l p e n R I

t i d e r C f o n o i t i s n a r t e h t f o t u o g n i s i r a s e u s s i l a g e L

s k r a m e R g n i d u l c n o C

t n e m g d u J l a b o l G d n a l r e h t u S

260

APPENDIX:

u

254

27.3

259

27.5

253

27.2

255

27.4

253

27.1

252 26.9

y t i d i l a v o t eT gS nG er l e l a d hn Cu

26.5

250 26.8

245

26.7

26.4

242 26.2

244 26.6

243 26.3

242 26.1

240 25.8

APPENDIX:

u

240 25.7

238 25.6

S T N E T N O C

I-29

26

27

S T N E T N O C

E G A P

POWER OF STATES & CENTRE TO AMEND ERSTWHILE LAWS AFTER INTRODUCTION OF GST s e s u a l c l a e p e R d n a g n i v a S f o t c e f f E

T S G r e d n u e s u a l C l a e p e R d n a g n i v a S

s w a l d e l a e p e r o t s t n e m d n e m a f o y t i d i l a V s k r a m e R g n i d u l c n o C

] f]t . o J r J u e,o t o a aC t h S Rg .C .i v H . .A t d a t r Lda n j sau e G a i [ l r t a 0 s 2 uw0 i dd 2 nr , I a6 1 ePl cB .r i n. p aJ i A l ed e ce Ri tt s a ud Jt [ n ,e t a m r g a j d u u GJ

ASSESSMENTS & RECOVERY PROCEEDINGS UNDER ERSTWHILE LAWS AFTER INTRODUCTION OF GST

n o i t c u d o r t n I

T S G r e d n u s n o i s i v o r P e v i t a l s i g e l t n a v e l e R

s g n i d e e c o r p t n e m s s e s s a o t s e g n e l l a h c l a n o i t u t i t s n o C

s k r a m e R g n i d u l c n o C

280

.r ih d g t di La .hH t s a v e l PS a r )ae a i K m[ d a nD 9 I ( 1 se0 l c 2 e i t 1 ws eu1 J J1 [ nI ,d ee d) t l Ba o Id G( t n r n eee ecm fi hf g SO d xu aJ ] T. J e, ] t ur t a t du i S a o .N C v

NON-CONTINUITY OF AREA BASED EXEMPTIONS UNDER GST

n o i t c u d o r t n I

l e p p o t s E y r o s s i m o r P f o e n i r t c o D

T S G r e d n u n o i t p m e x e f o y t i u n i t n o c n o n o t e g n e l l a h C

s k r a m e R g n i d u l c n o C

289

30.4

282

30.2

n o i t c u d o r t n I

286

30.3

282

30.1

279 29.4

272 29.2

APPENDIX:

u

274 29.3

272 29.1

270 APPENDIX:

u

266 28.4

263 28.2

269 28.5

264 28.3

263 28.1

I-30

28

29

30

E G A P

f]t ] . o J r J u n, o a ol i C u n r h Ua g i .NH v v i eh de ej l t e nD i ma[ iS0 L d2 pn0 ra2 oi, 2 ch og0 t nh o a c MSr a onM i rp i e d HVe t ea cd i t s t un Je [ ,m a g i d d u nJ I

POWER OF TAXATION BY MUNICIPALITIES AND LOCAL BODIES AFTER INTRODUCTION OF GST n o i t c u d o r t n I

T S G h t i w y a l p r e t n i r i e h t d n a s e i v e l l a p i c i n u M s k r a m e R g n i d u l c n o C

CONCEPT OF PROPER OFFICER AND IT’S RELEVANCE UNDER GST n o i t c u d o r t n I

’ r e c fi f o r e p o r p ‘ f o t p e c n o c e h t r n e c o fi e f O cw n ea r d e L p us o rm p r s P i o r t f u s o u t jC g p nr e i t c s e n i d o x n C Eu

T S G r e d n u g n i s i r a s e u s s i l a g e L

dt] ena yei amd Sgn I df .u v o Jt s] r .u mJ oJo t ,C s u ut t e Ca m e fDr o .p L . rH u e S n [ d on 1 i s 1 a0 s i n2 mi , a8 s mJ 1 k o. r C y K a r . a D m u e e r R cb i e t g s n uF i Jd d [ e u ,a t l i l c A d n o C

POWERS OF SEARCH AND SEIZURE UNDER GST

n o i t c u d o r t n I

e r u z i e s d n a h c r a e s o t n o i t a l e r n i T S G r e d n u s n o i s i v o r P

e r u z i e S d n a h c r a e S f o s e t i s i u q e r e r P

e v e i l e b o t s n o s a e R

e c a l p y n a n i d e t e r c e S

s e s a c e r u z i e s n i s t r u o C h g i H y b n o i t n e v r e t n I

313

33.5

311

33.3

313

33.6

312

33.4

310

33.2

306 APPENDIX:

u

310

33.1

305 32.5

301 32.3

303 32.4

299 32.2

298 31.3

299 32.1

293 31.2

290 APPENDIX: u

292 31.1

S T N E T N O C

I-31

31

32

33

S T N E T N O C

E G A P

s k r a m e R g n i d u l c n o C

317

, nh2 s2 ae Pn r yie aDb Kdm ne .a v v o rN ha sk e d ie dl awt r na Pa d] h i a rK td a n t n .eI t UMmf . o g A f[ dt o r .uu edJo t t ] L. a t JC .

S tJe v ,m i Pr e r eap cwu nhS as [ r e9 g h1 aa r 0 FM2

PROVISIONAL ATTACHMENT OF TAXPAYER’S PROPERTY n o i t c u d o r t n I

34.3

f o t n e m h c a t t a l a n o i s i v o r p g n i k o v n i r o f e t i s i y u t qr ee r p o e r r PP

319 34.4

n i y t r e p o r p e l b a v o m m i f o l a ti n r et e ma h cm al e t t b a i d le a r nc of i s o i v e oc rn pe s ob Na

323 34.5

t n e m h c a t t a r le a n no oi i s s s i i v om r pm o fC o t n ya t i t d s i i l s a s VA

324 y b d e s s a p r e d r o

34.2

t n e m h c a t t a l a n o i s i v o r p o t n o i t a l e r n i s n o i s i T v o rS pG r le a gd en Lu

t n u o c c a k n a b f o t n e m h c a t t a l a n o i s i v o r P

t c A T S G C e h t f o 3 8 n o i t c e S n i t n e m d n e m A

.d eY t e a t t aa S y d at j .n v n ae sn e am] i g hd r a t i Du s d u J n . dr ]I nD. f J I o J e, t nc r hu ia at hs ho su i JSC r .e K[R h.m e asMr he p s dddu a k ar nS r R a[ P a d1 m lu 2 a e 0 h h R cc2 aa0 , g n mr2 i idl d Hnr i a u l hp fC c A o n o C

E-WAY BILL AND DETENTION OF GOODS AND VEHICLES DURING TRANSIT

n o i t c u d o r t n I

l l i B y a w E o t n o i t a l e r n i k r o w e m a r f e v i t a l s i g e L

t i s n a r t n i s d o o g f o e r u z i e s d n a e c n a y e v n o c f o n o i t n e t e D

r e d r O n o i t n e t e D e h t t s n i a g a y d e m e R y r o t u t a t S

331

35.4

s e i t i r o h t u A e h t y b h s a c f o e r u z i e S

329

35.3

326 APPENDIX:

u

328

35.2

325 34.7

328

35.1

325 34.8

324 34.6

318 34.1

315 33.8

APPENDIX: u

315 33.7

I-32

34

318

35

E G A P

e r u z i e s d n a n o i t n e t e d o t n o i t a l e r n i h c a o r p p a l a i c i d u J

e t u p s s i e d c n n o t a i t s a c m fi u i c s r s i a c l c s r u o i o f r 9 a 2 v 1 r n e o d i n t c u e e s l r c e i d h n e u v f s o g n n i o d i e t e n c e o t r e P D r e t r o p s n a r T s d o o G e h t f o y t i l i b a i L r e d r o n o i t n e t e d f o e c i v r e s n o N

0 3 1 d n a 9 2 1 s n o i t c e S n e e w t e b y c n e d n e p e d r e t n I

n e t e d s r e d n e r s t r o p e r n o i t a c fi i r e v l a c i s y h p fi d o l a ev cn ni en s bi o At s k r a m e R g n i d u l c n o C

ARREST POWERS UNDER GST

T S G r e d n u t s e r r A o t n o i t a l e r n i s n o i s i v o r P

t s e r r A e h t f o y t i d i l a v l a n o i t u t i t s n o C e h t o t e g nr s ee l l w a ho CP n o i t c u d o r t n I

s r e w o p t s e r r a g n i s i c r e x e r o f e v e i l e b o t s n o s a e R

t n e m s s e s s a e u d r e t f a t s e r r A

t s e r r a o t y t i r o h t u A f o n o i t a g e l e D

s e s a c t s e r r a n i s t r u o c e h t f o n o i t c i d s i r u j t i r W

s k r a m e R g n i d u l c n o C

.as v a t i r n d .A d a t L M .[ r 9 )D1 .

P 0 ( 2 e, ’c s i4 t y l i osr u l l Jp A [ A d ,e nT aS t r dGa n d aCt h n c e afm yog a d Jtu n eJ ] dJ . ] t n, r eh u t to n n i r aC e h pmg uui SSH

BAIL AND OTHER LEGAL REMEDIES FOR JUDICIAL INTERVENTION AGAINST ARREST

n o i t c u d o r t n I

T S G r e d n u l i a B o t n o i t a l e r n i s n o i s i v o r P

s e s a C t s e r r a n i n o i t n e v r e t n I l a i c i d u J

353

37.2

t n e m e v o m e t a t S r e t n i r o f s e l u R e d i v o r p o t r e w os Pd so ’ e o t g a t f S o

355

37.3

353

37.1

351

APPENDIX:

u

349 36.7

348 36.5

350

36.8

349 36.6

345 36.4

344 36.3

343 36.2

343 36.1

342 35.13

341 35.12

-

340 35.11

334 35.8

339 35.10

333 35.7

338 35.9

332 35.6

331 35.5

S T N E T N O C

I-33

36

37

S T N E T N O C

E G A P

l i a B m i r e t n I

s k r a m e R g n i d u l c n o C

,V . a i d e nc I i t fs o ] uJ .

JJ n[ o) , i o n Ca UHR . a v av yna dah g dn s ea e Rl K e. aT P n( a5d n m8 a1a n R a .

L .. i V n T . a .

P S m .

G a r )b 5 u 2s ( a 9 1m 0a 2R

360 APPENDIX:

u

357 37.5

T S G r e d n u l i a B y r o t a p i c i t n A

359 37.6

356 37.4

I-34

2

CHAPTER

TAXATION OF INTERMEDIARY SERVICES UNDER GST

es.hy, tlsnyg hnytlerea Iri n m r c o c i d k a t . oa i i r p s w i r a d i v i h t on d na d n normapf eu es o r e e m i a ob i st s ei mo i e re wnmt r sg sgicrr r s h a a r a n tg e i e s Teoa i e s t u t e i t n i y r nn bo s n n .s gd e i r i ais h a k a esn rturerfe gi t r o gs m a a d b a r u o l de rrts lu noemf i e p e a s rni m c e i d i t e o , s n bs i h e rc n rc l so t e t a e luc irionn i d t a a t B f b r y oo v i n a o n p u t r i eo i an bsct n e p s h a d r n si et s u oet n e e h h e s tr s i sarotndrtt e c i n a , i e l n s s v ha es oemoiso n v e nt nt r i osh i o rhuc e ani t oa t c d t pts c s le sot unnm hi e e t a d i s a o i pc r s cidn t t s yai w i l t e s s e l a r n n v r r r ko a asei aurgaa l h c i e e n gepl c p n d sg i i l hsa ehrilspf t s o e rl k i y a u t n ss msfui i r eos riobca gwadhu r i t i d t s e s e e m d i e u t o h h gnssel i m n i n u n e A i t r T i t mhe o yi a smik .ne m rwh nr v crt acor ae aaaettd u t i l o n ncf ,n bd ,mq e n r s e e i a r ,er, e tu on a e e e t t s ymp lmp s s cmsl s a f s e r i t u w a e l e n c h o v e i nci nnehae t t r . r f a i i t n CLu diyFiei s t s w n n r s l ung . a s nuuatTs s dsa bas ii r e bstnSi e d e r e esae s nlfdeo Gd s a R o l pera i emmrs me i r e 1 t e u no . mp es oi roc r a c t b e ss e de i n v s e e n t t nh ue nh uof r n nb oa at ut dI at cca I t

2.1 INTRODUCTION

-

2.2 INTERMEDIARY SERVICES: CONCEPT AND ITS’ TREATMENT UNDER GST & SERVICE TAX

3so n, d i t 4 a1or i 0oi o d n2gr n I hP i t nt . o i n dnbi o eeft cmo c i u yd ddl n s p oe i pr rm t u uj n ase i t edl s heb r t d a i f r ux ee l a t r c t f e ne i wA h 2et . ss cn e i e cc v i i r i d v e v r e s r e r e ye s s r d yf a r n i o a d e i ye r d l e epmr mpra rueh t s e n c t oi i t n fh i no f w o o ns i tt o e a p i t c eli i cen v nri r onfe e i c2 ds e1 d en h0 ha T2 t

Pre-GST Scenario

u

, ” s n r e t t a . s Pd to c ao t G n l oa i Cr ls t a nu od sn r I e f Po lg a n ni os i a t h a zc i r n au gP r d on a r e g t n n i I t “ e ,k 2 8r 9a 1M , .l Wa n .o P i ,a t l l u n r be nt rn uI T) , . &d e .( T ..

MH , ,n mo s as hn ga nk i å n nH un Ci .

1

x a T e c i v r e S 2 1 0 2 / 8 2 . o N n o i t a c fi i t o N e d i v d e u s s i 2 1 0 2 , s e l u R s e c i v r e S f2 . o 1 n0 o2 i s , i 0 v o2 re Pn u fJ o d ee ct aa l P d .

2

, s e l u R s e c i v r e S f o n o i s i v o r P f o e c a l P g n i d n e m a 4 1 0 2 7 1 1 d e t a d , .

T .

S 4 1 0 2 / 4 1 . o N n o i t a c fi. i 2 t 1 o 0 N2 .

3

10

S E C I V R E S Y R A I D E M R E T N I

ld a e nr ue bd i n r Te r fs o 4 . s ree c e i v c br i v me r use nns f aoo i t ,o s t e r cmo i o p v rx r p e e s s o s ye t r t n a n i i s u d euo mbm rda e n t d al n u I yo ec hnw t et fg n o ae i ntp oa i i hc t t e c udr dln oei g rhe t g r n n o i i f eu l hr o t t 5 s en mo rs i e i t v n o i r f p o tx p ea cT e nc oi cv er he S t , s e l g – i nh s i l ww u to rs l r l ee o s f e es hh t Ta f. y o r tda e c i cd eu f e f dm e or er ht e t t n i n es i l u a m rw r r e e st ve oi ce ov h t t r re d e e dsn y rr i oa f e id nd I

-

s ynyed l d bop i o ,s uo pl n iu cg ov si ne so r r a e h tt ppro s raone e s)si ht e e l e t p co a o i p du v t yl i r t ni s aceur s b ra’, o ofn e trisc a n o n i ov esms ge‘r r e agee nnhps n aat i e r ,r dr a r eo al e m k l ooame rhcrh bwrot eos a,t d e se fwd a nl nti al eainv o e c e me r r ep ; e t ”m w ht n y ou ( r a a neeho b i w c c d i , c s erv e n a mvrdos e o e s rt s i or e h a e a g t hf pn n fa i wo o o “ ) (

] d e i l p p u S s i s a h p m E [ ynyne t i r c oi r a a i . i t matvn d a r e preu a d s e mf o rl t i n c ro a h i e c la nta t a n oei i i rmn he s t mi w e ho rvdtt a o e nm ’ ra t s tt epr yai hae h nt t n ia dsl o eeptsy ntpuir a u n i o t a a i o hi lst i l i e d p t c i hw e xa p t ef e m rrnncr e x o e o e i hs et et t n ewayi r ugtrl fneene 6abdoh i t e r s s ey dr dnh i ao o b u GoocTd . g a e nhf rgd owo onv i i i tnyf so a s )e op lr cs r ur pecp deumoe Epsorb xaatpt aersro e Td ouh n eu ct e e d l cc rl ch i i uu t v nv fo . r i r e e rh . e os i St os (

,tneee .e lei s,e l pauhlh a h ce l t t b htn i s o vcfayae d o v x r i s b f e e ynr eebi e a t r o .slu hdn a t pd e e a ) l t i t e ehp a d dd ar d n tivmi e ee r e fc ovim e n o mgedo y r h i i h r at l e f r( er s r t p e e e a t d yenup,l e l h e o n s b r a c l s c i w a i c av vi i a nieerh f e w r ad bof i n e e b t o e tmioef nsl lc e a e i rmtrl av u e d r a h he hr t .it t hl teva se t y a t n e a ri e n l ls a h pb a a d ebc hp i y eo sh eh at l r c tnni,ir t a r c o t roia rt ni r sne d s e c v i i p e 7 e. ed t r a n p l t t r ei me ierfa a ewontthe erd i . t i o b e l h e i vtna i t n t l v I c c t oe. m l n i r la o fi bb) l oav e o r l f y a h f ac r rs a ch fop e ef l enpts s e heio hne anc c f y c h o n o t i gn h i o r i v ai raciv es s y r r b r i mf i i s l e v pod e h i oo s eyewmspnoe rt p r s f ha m r’ uorh s p f t e y y i ,e s r o t f . y d r r pa te e o na l f .et y g e i r i i i o n l e a m d d o nh( i p c i r i t n e e r m e p r a d e o l ryiehupmemp i t ofltts r r n p s h h t a ec i e e i ct p t t a e t t ho i ca fn unh hw n As o sat t i iTl

yd r e a t i i r d e eh mn ri e n t e n e i fb o s a nh oy i l tp i n p i f u e s df eo he t c a ,l T p Sf Go en hi o t t fa o n i nm or i e t t c ue dd e oh rt t n d i n ea he t c rv i e t r f e As

Post-GST Scenario

u

Para 2.2 11

f

Firstly

Secondly

Lastly

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4

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5

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6

. ) h ( 2 e l u R h t i w d a e r 9 e l u R ; 2 1 0 2 , s e l u R s e c i v r e S f o n o i s i v o r P f o e c a l P .

7

T S G R E D N U S E C I V R E S Y R A I D E M R E T N I F O N O I T A X A T

12 Para 2.3

t yye ,en l r hrrhe e l e a t t a h i i u st p y o d y r t i t ep r ubc a r e me Fdr i a d rcl 9e i . e n e e d t h i ommev c n t ir cS i i od v fd. e rn r t o pa nan e s naii er oydrfc e i 0 tlnooii 1 I l l v f i r a . p r n ) n e i y e p i t a i i l f l s i n u p p e x d s a dt appef n I estuuho . hbesst e .

Tucfenni o i o ( .sv hoi e t t s r a d y cf i a i e r e d c 8saot o l po ntep t c n i I r h omlr e e nAt he hi tet i t a x t xTr, cehe aSes l TGdwontb l o n I eb aee erul a ce h x i bna dxt d i v a e e t e s r n T r d a b e e e i h e Suv d i co hs t rdoi T w e r t e v dS, dp i u r l e i y r o v semGr a S o a a f s er e i i , e eod epel s y e d i d hemh v o t m s a c e wi i o s r l mv e t g e e e s r oe ch t f r i he rs n o v f t ti -

s ssfe s t onoa raet p r c t oi s fh ce s o csc nude osnn i at f t o a ea r r h e e ut l pt e a coai ccnd n aseI e hn dh t nt, i aer e u nes si v e e s mw i i r r d a oe e i t d H t ee a . t g mdn i t roe i t l e t tmy n n l th i ea g ei fi nr o tt h er a x cea s npt i esfe uio c t l i i f wv , n r si ee i s gnv no y i e t i r h wct a a i os d me rn g o a rm. r et f r y hr sen t t n i e n t o hdi i u t r t er i oc c hs Wb at

2.3 TEST OF INTERMEDIARY

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,er ’ts ’oe s n t c e eta di cer kec i v g i ode r v aoe rar r nwsbmp e ‘ r a s es e ep eh hm yb ba t r t r no a o n d e i atr l : et d ne cre u I e eo e e .wh dd mh d cr tt n rs ee tnou l e e l ra ba t ns r e i n he dclt a , i a f ‘ 1 i 1d ep e dr y mv i m o e e rr ct,rn a e a n o e p i r i n n f t no r e e o rpef ec i d t e hiedb c v r v n t i r enoeD e fe t ath e o a s Twb s t i ehn .a nh s weI tT ot La S i g y t fb sh tG’ i a. o n n n i enfeeko c f o i h r i e o a p t s u l spc dt s nB r iii e eaeh e r hnpsrdep h t erneet x n o f e c h e n i i i o t ht f i v d t a e ’ r i dto l r a d a e l e e hyr s s o tk o htn e ss aenoh a h r e e t retebT r haobdr‘s . f a c t n r t i ’or t ydesan u no u k n r i t o reot e m i g n r y t n d ai el bei o n r ‘ v i c eaaro df e e hl s rh rnet Tc ot padi e b y l l a i c e p s e r o t a i t o g e n r o y. r ” s a i r d e l el e ms rd e t n n a i s nr ae y su a sb t e c v ai t oc he p ws o tr n ep gn ae ne Aw “t

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] d e i l p p u s s i s a h p m E [

: s w o l l o f s a t c A T S G C e h t n i d e n i f e d s i ’ t n e g a ‘ m r e t e h t , r e h t r u F

,r ,t t no n eey ggl aap nep l u oi t s i n s ; fr s a i coe mr s h es t mm e o nn or i ce a s , f rhuo b t e ko l f e oyh a rnt h ba ne ,r r ob o or sn t e c e o aeih r f nr t aoa o i cb gt c nu or i ho d uaws n l e a,c c n, i tdv e i n l , r el n a e ogc s sae r r e o e r ms pe a dn d ae o sr ro nc e g al vf ee eo mdt , at a ’i t hi p t n we a eh c gr ye aa br ‘ ) 5 (

] d e i l p p u S s i s a h p m E [

, t c A t c a r t n o C n a: i d m nr I e et hd t i a fs o e 2h 8t 1f no oe i t p c o ec Ss re e h dt nn uo dt eh ng i i f l e d de oh ss l a y sa i mm rh e c t i h dw i a , s 2 e7 h8 T1

. ) 3 1 ( 2 n o i t c e S ; 7 1 0 2 , t c A x a T s e c i v r e S d n a s d o o G d e t a r g e t n I .

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. ) b ( ) 8 ( 3 1 n o i t c e S ; 7 1 0 2 , t c A x a T s e c i v r e S d n a s d o o G d e t a r g e t n I .

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f o y r t s i n i M , a i d n I f o t n e m n r e v o G e h t y b d e u s s i 9 1 0 2 / 0 2 . o N n o i t a c i f i t o N e h t f o A A .

2e 1c yn r a t n n i EF .

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h ec r pu es r m oo t ” . rhl owa , i p r r oc e hfi n t nr o op ns are reh opt e f d the c Tl l a. a ysc nns i ao, s ord det e opn d t e rs di e ehr ytp he ot l ir p mwo egs n s nl i i oa o se h r dw e pnr i ar o se , i e hn tt n eoo gnd a s at i nn t Aec “sa

] d e i l p p u S s i s a h p m E [

2rt thr’ sne s sd 1 e n ert i .eayh n e m e i s t t h echk t s at i f r n fd t e gut v a f s o e o o o r af rn rro t rf i ps oi daot yb “ ro r n l s s e e w o n‘a i e fu l e u s n s a c o hch o fstr rg‘ o n m o e i p s i t i n e n g o ef t t i r b x i , kit i e s o ’ n u l e c t i i oa st nenntiesi s o s i a rer o n , i c s ps cos r pt t bde r oi i e t s f n r f f a i s i s i sne ere hecfs i c k p o c s a r i e”gx ercpdoe s a u rp r o o nne se snrpn eh s o s ) o p w o os i e hy hh ft x sbh i t sr t t r eyr(t r Ta b,oo s d e b e e d e u t c e fa . y d ppf s e i t dpno s f n r rneo Ua i erate ae d . ‘ pcre r n r r hoens e h e . i gt i o e e s l tcya t e pvo no t i kpe . ed i so i . n n r l o r t r , a i i c e umn g yr p f e ecs rn d e a e dmd enbpag r sl oi r f i o ia eo s wsa)tsa ’ a o t a r nsen ( w doh u her o h ofhost l t , o t l a l “ o t i coTs y a t ho en l s r n f f.r,s r t r t e rl e s e n e om fenai uok oa pno e no f s o e m i s h s o t r a ndr e gce s i e ter e e l s n c e e a n b b s hamgla n r p n y , e pt g e o r o i p s . e a b c ert i e mndooh xntt . i eoryrtdnlpseos iis i x d i d n i e k f n r r e e s h t i e i e n r o n p a w k s t n l u h ‘ o c r o t e ohl oft ec t qohm i i a r t rt r s t l ewi s p n i boloee se s s o r r tw i xi n bf nmae e le r A ol ns t ir e”p ni oune.do tegsacvnx n i o w ’ o f i a i t ht mms aao f at se a c n i i s r s l i c s i h merTeln n l e e s a h . n e i ’ u i p c g a p i otpn pf pg p ie o ai e ca , h s e r r o ‘ i c s a l m v e w u ehesdnd o r e h hr e e et t i hs hwh nr e foT t ht h o Ti o papt op t tt

ejusdem

ejusdem generis generis

Para 2.3 13

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s noei otrn u i et t ita o a n i t i nr i r f e peo dohp ertt hpnn p i t a e oar v t eel e l bhe a cywr i ae ,e t n h emdT i dtu i i . , h G sx i t g Tann T o Se i e t Gc l iat rv c e rua de d d nS Ee ue n xi yi l al a r hT a p i w x d tee c es i r v s me r a re e e hSw t t n e ec I frhi e t : o d vs o r nnt e w oues o i l c t y l i nyo r r n e f a a i i f r i s d e d e a f e dee d m emr e hra rt t e e c eteta n cnki r I t nf af x i S omo e

son e wa t ts a , t i nu l i eh c aeT: w f e . tg re m n ob i i t s s,s e e hen gt co noo abr y r p n r r ora a t o,ea h e hc t s r i wv r ue i nrfl oerp ssop f r u n o e s o pni o t aoa w i r ss t i e i v t h ’o l t y a i r r plw a a i i d d a r e er e v t mo l a o r, v e smn t dti n ou i s “ ooi nghy a tr f i a ,ow i y d l ys ,e l l a p n m r p o e r nuse r t ese n Gap i 5.9.6 What are “Intermediary Services”?

d n a ; y t r a p d r i h t e h t d n a l a p i c n i r p e h t n e e w t e b y l p p u s e h t ) (

, l a p i c n i r p s i . h d e og t r )a e ch i c v r y e l l s a yu cs nu es gi an ( o ei cs s i v i r m e s m no wc or so i e h e ff o a yh l p c pi uh sw er o hf t ) (

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hk cc uo st ( ss da or oo gt , fn o e tg c ea pg si n e l r l e ns i r yo r a t i n d e eg ma rg e n . t i n n y i o i nui t abn ,ai e f .e l e u . d ri sty n i h eb t d fge a o d n eo u s l i c os x ps rie ums p i m ) eor hc e t k rao osr Fa b

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2.y 0dl 0tp 2Lp /nu 8oS i 1t c i 7a r t nrc aoe p l mr xoE e aCr Teo 2ra l u 0t g 0c n 2u a .r d tM t s La ; 9 sr4 f c 3 n i r I C bl .

C2 a ai 7 S2 Fr t rs 51 uu )C 0 Fd an1S 0 I r 8 27 t .( P h 9 . r1 sA a a r .mR v a h uI anKA o x Mi ka to a . lT vr yoAe ap.m brvo o a mCi c dn oln I BiI f ,Ofo e nor s ane i i c n xdo io n n EI i Us s l) ;; a i r C5 tS 5m n e(6m C7Co f8CC 2 o S. rT4v oL1 . d t E) c t 6L )1 e l5 l .

40o o 1( 2C C( .

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14 Para 2.3

s, ) e ” t e a c t i i v l i r c e as f n ri oa sm e g ne h at . “ r t r sn a a u oso hl ec c wu nra oen shw r t o e ns pi i aoh stn i edo e l r u e r re c i f v b e r ur e s( s sen i ci h i t a v mrm e os e ra h f t dfs eoe dnd uo i l i v c s o xi r evp o or t sp u l A ab , fl s. o aahtl c e n i a ept h up uia c i l twoc ni a c o i t n s vr i i rpgad r o eey p s n u i eh l e nh oa r at uftv o t tdo fyc a r l t a na ank i ehd xac , e hee f l a t a b rbmeh h n e r t d o ee t e l t s wbs a n e oss tt i o nia a e nt hkhp i l ni n t to e s ac e b u ca z )t yfimd s r e r eu a holn a h i m i h t p d a i u c ei t s c an b n mh i a rwyiot r a r e po fm t b o n ( e o i y l h d y a nl t e p r po , Ap i a i li :u c p s e d l n pe s ue A i um l r . a s vhpe r t c s e i , i e ds hr t e ne n ctpci ai t i h v n e ev g r r ee ru h r ue t t soest h f a et ea f i Nh ld ht h a “t t

yt.e e I l cr b .i g an r s i pi r i l a g ea vn s p na a i i c r h s r n ci i r eau r ci spp i v s eri r h ho e s tem s ’alo a y h s r r t f a e e i t hn ct d i ev e fg mr o e a rs en e ga t fa n o i t nyny aleb p c fp d r o e eueg uspr l nda” . a i hn e va e c o e r t i hmgn s s Teau i hnom :t e umamm l nao a voo c e r ff d h“ o et s e nl s a , a y ob o l i abl t t i a a e f r d i r be t e a nr r pnne e ed a e Si cGf -

f l a h e b n o y r a i d e m r e t n i e h t y b d. ee l db i v a of i rt i pn ee cd i i v r y e l r s a ee hl Tc s :i e l l t a ip t i dc nn i ar yp t i e t h n t ef do I

* seg * n e hi n i l t p z ni t i ac r a o nh si h a rtt spdu t e ” g a c t . nc ’ ai ee e c ed c pni i cu v xer i v gede r esis e v i s ht en yti i y ,ra nyy a abl m l t ‘ fda n o e em eh i rf mt r i e t ouf dn o i eNcr v od.oe d y ril d s e p * pa i vv * a,pa o rnahr o l e l dp s i vr l e wu ee r h peot e h lwf r weuto r h n f ,t se l s oi a e nhgh s atae a c ,rb e r o rov n y f o e r o hyba t t raic o d a d i ea nd em i o n t nei r m l e er t m t ve u i n * E h * toi -

] d e i l p p u S s i s a h p m E [

,i .lnn rnnf se a e l r oa poi ohe vas i ttnw hc otr c i oe na d soeei unpbr d e h o r t asp a cf t a o i i i t s h v ( n n d i s r r I s e e e lh ynoz e . a s y i r o i s t r gta r i i nv e i t a eh i soi d c l i h t e dac t sweat i ema ’ u mor n ogrtaamey n e si psrhc d e t i r n n n ee tte e s i o n i z pm hh e i g i d a arnrtwyi a o n (nv e te h t t e om a a t t e a e ra hd n huw t eeps a t b tgt ee dntse a h ein h i aeib o t f o f n i i ddpt r nis r n i i y e l a a m v a h r a t l c ie s r a c p r l i o i ed dcsanc f i o r p r ee ne aet i i t i Ic hh hmp a r n .i l ptre ets e e n dstr r t i h t s p i en o i u en ex hi n ah t ce Gi td ne ) h a r eveyfne w. hrcbi a e e i ) t v , ny dt smbe ,sr t r i a e f t e i e s vc oo t ha vos f ea n t n ony b i tp bo roslenn h a a e as p i a a uc i i pl ptco ei f d p t a i n hve cn o c o m t oc nl e fs ms r iii rag mpro ra e sphena i oet h h epwn rh ob nwT Ft aoa t i

sefet n i n o e r r o n e go a i i ns t f de n o c ami n n a r t eds ri op r o en n s a eha i r oof e dtr hwep nnt wtdeiie rdh nnere et oehov s n setmo ui r r w e e rc’t td pe oonn abn tee s,ue em e k w nh r et e atdh ee g eoet s r n b b e mr nt‘a v i r d to oeor r i n r ” a c o s e y sw e ehe e r c b a h i woet i v d o r odha t t ee T t i msdrI.h t rea.s ro dnnns e o e o t t n i s c s n s t des r i e c t “ e on g ap es no it g og si tnou i t firaws i r a t o ’ n t t s p i yae f h n e i i l e r er w p m t dp ei a ,aaw eu s d hs usste t e e i rah, hbm e r sTyt e s pe r . . nnt a st n a a…iioi d i t ,i dc t ‘ r lsee f e i n hcomvao s l r a t s o n n f e r r v a t ure o n nt r i Fo pi t i

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r e h t o o w t d n a d n a h e n o n o y r a i d e m r e t n i n a e v l o v . nr i e yh l t i o r a e s h s t e cn eo ns dn l o u s or he sp

,ns fsh nyrnee gfSty o i e r o e ei i t I hd ut dt no ade as m r m. i )d eitUdds rcw ’ n i p z o d is s a S t e e g nirmyuynatevt d s e s r b l r c D m ei c e dao u aUDcIehra oms r s o e a y e v h t naai C wyG t t r e bT Gpuen ag s xr D d n p a e t h a e e i as ho funt dfc .w ‘raob l n t dc i o s e o a c f a G a s y s h ‘ lf atso t et r e cDge er a f lser fp i c mea caw l a o eado a n e r t e a i i i i p r h m t i w , s G e i v h d r v c d t y d p u n r e i d ‘ r e o o e w n 4 w ( t e d e e b A e n ti 1 t rni i .

Cks ’ Sme t y mI arpar f e r n r r n e i o p u r a r h n a L s b o n y t c h c h e eet e s fe a o i i y L n t a m t l s t h a h v i foa yp n agte u S n l t t h r o l ete t i epmer cc Acia gU , us d t i n wf s i o x na l y p n i o e i v togaaoi e l p h i n v i p c l y r b y s r y l e c s t c m T f i . p e o e r t i d l b a r f s b’ ns d r i rw Aoi dl u e eeyo a e dr d i r u n l i rhh erryu d,icaodo t mpsd l p ea t p h t o g n i e h Dt h an u oihs e hn t ro hneD t oHtfaa Sca o w f p i m i u o etisod )G wettns .hbr ’ A a y rh a o i s s wlt t e e cGnyi thhcome i e i a e y a t ( dttr i ssr bgnTtjdrcc,pI n o n l i T .

S noeoi b i e a i d ’ d i f v v ‘ Ac hh/baUdl cs odr uta l r u t r M i u e n t i , e n s e T e nv e g i qye lch a somu p R p n s d S r s a i e n o t i A I t P t y E e n nifdi pv,hrn f p hyC l eabg 3otodveArst o n c c e i o r l a e oieaua ta menn 1 knDrnes c o w e o i i l i r r s i l t u i gral d a opahts l a u b n s S r i , c q p e di p sai Gsvto ’ e v d y m s R i e U e p v uy e t c rycAbpo e rmnco j a o o c r y t e i t n c r i p b e i f n n v p d i c i e v H c d e e sr u p e r v d r l t e e r e h n l ul a d l sa r ue r b l e ePi n r r t ‘ a ei e mr oc ’ e st s i e hnw gas ‘ i eh v sd n D n f r ) t r e r o ee i d s)i oo i a ohmTtfor l o u o o d r ( i f ’ A i d vi o e tGct .n s o( ,pfHr , a e n u e a i e m s p s i o e n o evde r i d o a c t d s S p r r d t i a t h r d o i a i i ra n v n .n tna v c t a sa vnnsetsve pg s I eo ex goIemeerleii m u e r c c c ehr e ’ d r n i o o n s i i i s r r c E nt i gpc n p v e i e sd iaivtov s f I y e d e e r r r d i l c S hhh oSi n i ue r r e e e e hs h ua nn Us Uvj Twt a v a cbs r t t i GoDaddy India Web -

Services Private Limited .

Para 2.4 15

,tndn t s a n n l i o e r e et u i c y t t ha i o s t s i v i u r se mr r s l e nl aoad oi s hwi cr tdt s o u t l r n nF ouAi i 6o pog 1 . p c sy f w ur o n u n o i oa l e e s i i r eu a s d e a y a i R e co vm d ci n fle I e p er f c r ehomn n e t t i wn kea y v n c I i t afd i efy s boA r r o t e se e i f r d heo t v o t ra p hyol l i ,ot T ce n c t e Ssui p U v r i p n GdAt f g i rngcoA e a n a , e r i r d l eee e o c u nr hn h F t uuRta f t t r o n ta u e a caeF s h t hnn e . s t eatne i r c u ehvda t l i t de mv o o A n r h no c , e e 1 5gS f ost n o t a i g y n l s tnl r s e i n o a e l i p c i au t d t p o fo R r e o r o A p m m pe e e o s r mch lra e l n t P o t ia ct , r n svn I y i ea di o a ht h ot tA I t pt

Vservglobal

Private Limited

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inter-alia

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2.4 BOARD CIRCULAR UNDER GST CLARIFYING VARIOUS ASPECTS

Global Reach Education Service Pvt Limited

1 8 6 T S G 4 5 / 4 2 3 m o c . n n a m x a t 7 6 ] 6 1 0 2 [ d e t i m i L e t a v i r P s e c i v r e S b e W. ) i h al i e d nD I w ye dN daR DA oA G( .

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56 00 31 ] L9 T1 0 S2 G[ n )o 9 ( a 8g 1r 0u 2G , .x d a t LT e .c t v i v Pr e aS i d f no I r ye gn oo l i o s ns hi cm. em) .

To d h pCC u.v h. . sd b pt i r uL T G ( . t .v 6 v P4 5 xm. ao T Tc .

L e.. ceE v i r ) v e 5 r s 6 e e3 Su ( l/ fa o v4 rE7 e ;m n) .o om c i . s un s i n mMa b m mi rx oT a C( t .

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d i a s e h t o t s t n e d u t s d e t t . i e c mi dv r ae yS by dr i a a i pd ee em f r e ft o n eI gs aa t y n f el i ca r u e pq d nl i a u t o r w e cy t ni os r de ei v s n a bu

,e fogs o t h n r i t e ent i s o cl n a i upi t ca dpe el nur e hr osa t f . c n, o c ni t i e s e s ye pe t c s a i i i t r d c t i ov s r c ida a ht t d n r c u pn a Aal a lt g/ras e s c i nn i l y i h p l o t t i u i pe l t a un Rc ensuu cunyq nfan g i atd n ai vrn gk doI Apfnc p i e t uor es h t wocs . a se p,e l l u i n e e c ovr oi pi i ,t v res pa r r t a .n Av e m s e at ry ka r ahsmoa f s d t t s n i a o i e do d nl s te re g s a h aem f k K 7o r re ea t ti e 1n t s n h e nmi t , mogf y o n l r e r i e r e d a i u r l i l i p v c u m o poa t rurn i p S sp viz

Airbus India

16 Para 2.4

de eh ut s se s i d i yv l t o n r ep cr ea r l su a c r hi dc re– a ’ ohy r BTa . t i ec d hj ee t b m ,u s r e e ust sen h s i ‘ t i r eno s of e hyt s t t i n r na e ol m c ye e t r i i mu r a oq l se c gr en di y i r da v oim v ro i pr r opp t rg a rl n e i duw c rr o oi l l c o na f I

sm ye l p o u pd m u, i sd n rni e am hs t e o nb n t o ss ar u ”e s pm e t re a e r t i h e l t i h . c o n t ae o ,i f o t rrgc oora s smEn . e grya r nolt p aopy r u w r r tsa a i “ nd ni yea e l e m l a wmr i t t e e e n ht ebt n s ) I e s ” dn e y i l a yp v r o n pr a i u i s d spe f en i l t e mi r rasa m e p mi t “h e n i e e tr ho nt h A( nt ) ( i

yn l y p r a p u a cs i p d u ehys c r i mh a n l i rw la i e t ,cm n n s i l Ae a fp h )t o i i i ( c nn g di oi n i rng s pan i v a oo; sr rwe r i pt t a i fer r o huo etcg s nen s a i ce t r e a nwot i i tsl e se i e bcc i i a l v ,r . f p s y f l pl e a o ups p sp ei r uo c c ts i c n v i nnsr r d i i e t p os a s o i o mg ew d o)fht t i o ( w. se i te y h e.lht i p c r n spi a e e h u e ecs w i r w v a t e , r y he el e Ts bp b ) ( ii

-

rrye re e r h koa h t osits e d o r . e i bgs e d ei ,nb v t a i umvr t n r sooo er ga srp a“aepp f st nnt u als e aos t i s e fs i o gl y m i s l gc re in e ruah o t f ps ts c x”ro ae i yony r r a e esr a hh ge i a ct d noi efea dd ho rde mr t m eera nr e vst a t e aun s t , hei y n u l i oh“mp f t f rTo po t : u e I n n. e sl do oy i o n s i v ortrir i a a e r n e i pi mh p d f t e ere e, cl admh s i i rt v u e r mh e sh e t i it T s s n h. yri nic y r il e”eh a p h h i s t t d wp e eot u r,s a ol y myt f rni pn l i a e e pi c l t ra ua o n of rsm I ) ( iii

stye dal b l ohu t otf o s ge rn e i n hl ha cp t c u i m e si y l , sty p I e l p i :p l t u p p n us pu si d uo sc na ocis haae . h” wnmt w y r n e,a h s oot i i s s si d sa r he e be i pnp llm ar aop e s pt u i ee n sci di n tn “ i ur i r l f o us c po ncr e i eeop tspto l o r a c e no p s h i sht c e e t nt h ni ooi rr dbe rpe re yo nd r n a shou w i e , d y c sl ei d t e v e mr r s r a re a e e s cpv t rnro n oi oc I ) ( iv

. e c i v r e s y r a i d e m r e t n i n a t o n s i e c i v r e s a r o f g n i t c a r t n o c b u S ) (

’re s eh e ht ct i f io v e r e nn s eo i yht r wa a c i yo d l l en mor. rdoa e i esd e t kc n n o i i I ‘ v v r fn e o iei d yest s y l b p r u la pl o uais shdi fsee s m t o c r c e e i v cAt r n aTi e l S p s f Go y fI r o ra ee i nhi d l otp i fpe s o m i ur v o3se r1ft pno n i o f ci n i oo ft i c i t c t e a n es c e pr i op se l i ede c hnh e Tut r ) (

v

vi

l si l t t c es pr e sa a ss ue u os i r s i a l va ng ol e ys t i u r o a i l r c a ev . mtr a oal shu stc d e r i i da c i sd v oge rn n pi o v ra i t a n l He u .m cs r ee i cv c i v dr o i b a ea s Se e r yh or t f a a i e d t ee i p hm s t e rd ee l i t h n n e wI p ,eo s uht t f hf e To l

4 9 1 L T S G 4 5 / 0 8 T S G 7 8 / 1 2 1 m o c . n n a m x a t 8 2 1 ] 1 2 0 2 [ e r n I . d t L ) .

P ( a i d ) na I k a pt ua on rr Ga sK ubR rA i A A ( .

7 1

GST Issues

Decoding GST Issues & Litigation Trends AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

: : : : : : :

SHANKEY AGRAWAL TAXMANN APRIL 2022 2022 9789356220720 396 PAPERBACK

Rs. : 850 | USD : 42

Description This book is an attempt to explore the following (broad) areas of GST Law that have been contentious between the Department and taxpayers: u Constitutional background of GST & the related controversies u Existing legal controversies u Future legal controversies u Enforcement of provisions of GST n Investigations n Criminal Offences n Remedies This book will prove to be a helpful guide for all GST Practitioners (including Chartered Accountants, Lawyers, etc.) Students & the officers of the Department etc.

The Present Publication is the latest 2022 Edition, updated till 31st March 2022, authored

by Shankey Agrawal. The coverage of this book includes: u [Background] n Various stages of GST Litigation n Authorities responsible for administering the GST Litigation n Summarising major trends relating to GST litigation since its inception u [Transactions] that have given rise to legal or constitutional issues n Summarising relevant GST provisions for contentious transactions, including im

plications under the erstwhile taxation scheme n The genesis of the controversy, along with leading judgements on such issues n The present status of each controversy, along with corrective steps or legislative

changes after the inception of the controversy u [Basic Concepts] that every GST practitioner must be aware about: n Discussed in detail with the help of relevant legal provisions, rules, departmental

circulars, etc. n Legal issues surrounding the concepts have been described in detail, along with

the present status of such controversies u [Enforcement & Recovery] mechanism under GST n Anti-evasion provision under GST n Enforcement and related legal challenges n Remedies including bail against arrest proceedings

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