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Facts of the Case:- Company arranges catering/ canteen services for serving food at subsidized rates/ free of costs for its employees. The amount is recovered from the employees through payroll deduction and payment is made directly by the Company to the Caterer Issue:- What is the taxability for the canteen services provided by the employer to the employees under GST Comments:- 1.Whether the canteen services provided by the employer free of cost / at concessional…
1.Removal of pre-import condition for Advance Authorisation and Exemptions of IGST and Compensation Cess for specified Deemed Exports  The Directorate General of Foreign Trade has issued Notification No. 53/2015-20 dated 10 January 2019 (‘Notification’) inter alia amending para 4.14 of the Foreign Trade Policy 2015-20 i.e. duties exempted under Advance Authorization schemes. Scenario prior to the aforesaid Notification:- As per the said Notification, the exemption has also been extended to ‘Deemed Exports’. Imports under Advance…