Exporter Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

Mark-up earned by purchasing & selling cargo space from shipping lines not liable to service tax: CESTAT

The assessee-appellant contended that they acted on principal-to-principal with both the customers (shipper) and the shipping line/airline. A freight forwarder may act as principal and raise invoice to the exporter on his own account, providing transportation of goods and is not acting as “intermediary”.

Experts Corner Lakshmikumaran & Sridharan

Haunt of Rule 96(10) in Minds of Exporter Registered under GST Law Still Continues!

by Nirav S. Karia† and Vatsal Bhansali††

Advance Rulings Case Briefs

Supply of goods to overseas customer is treated neither as ‘supply of goods’ nor as ‘supply of services’: Karnataka AAR

Karnataka AAR said that there were two transactions involving the applicant. The first transaction is of supply of goods by the manufacturer to the applicant and the second transaction is of supply of the same goods by the applicant to an overseas customer.