#TaxmannPPT | Analysis of Circulars Issued Post 53rd GST Council Meeting

Analysis of Circulars Issued Post 53rd GST Council Meeting

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#TaxmannPPT | Analysis of Circulars Issued Post 53rd GST Council Meeting

Published on Jul 9, 2024

✔️ In-depth analysis of the 16 circulars issued by the CBIC, including: ✔️Clarification on Taxability • Valuation of service imports from related person • Taxability of securities by the foreign entity under ESOP • Taxability on related party loans • Taxability of warranty and extended warranty •Taxability of salvage value in motor vehicle insurance ✔️ Clarification on Place of Supply • Supplies made to unregistered persons • Custodial services by banks to FPIs ✔️ Clarification on Time of Supply • Annuity payment in HAM Contract for Highway Development • Spectrum license fee paid by telecom operators ✔️ Clarification on Input Tax Credit • Time limit to avail ITC on RCM supplies • ITC on repair expenses reimbursed by insurance company • ITC reversal of excluded insurance premium in rule 32(4) • ITC on ducts and manholes used in OFC network ✔️ Clarification on other miscellaneous issues • New certification requirement for post-sales discounts • Monetary limits prescribed for departmental appeals • Special proce

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#TaxmannPPT | Analysis of Circulars Issued Post 53rd GST Council Meeting by Taxmann - Issuu