The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the services of procuring export orders from foreign buyers for manufacturers who supplied garments are not ‘intermediary’ services.The bench of Sulekha Beevi C.S. The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the services of procuring export orders from foreign buyers …
The enactment of the Digital Personal Data Protection Act of 2023 reflects a concerted effort to establish an Open, Safe, Trusted, and Accountable internet ecosystem. With the data protection regime nearly finalised all eyes are on the Digital India Bill to achieve the objectives of Open, Safe, Trusted and Accountable online space. As the Government works towards this transition from …
The concept of Intermediary services was embodied in Goods and Services Tax Act from the Service Tax regime. "Intermediary" has been defined under section 2 of Integrated Goods and Services Tax Act, 2017 as under- "Intermediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or …
As India navigates its way from a phase of unprecedented turbulence with grit and resilience, all expectations hinge on a stellar Budget that is expected to serve as a blueprint for economic recovery, augment trade facilitation measures and align with the prime minister’s avowed objective of converting adversities to opportunities. Furthermore, measures to ensure an expeditious and glitch-free migration to …