CIRCULARS
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Sr. No. |
Circular No. |
Subject |
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1. |
Circular No. 210/4/2024-GST dt.26.06.2024 | Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit |
CASE LAW
| Particulars | Oneliner |
|
2024(10)LCX0345 Delhi High Court Metal One Corporation India Private Limited |
SCN issued to assessees for alleged tax liabilities on services related to seconded employees from their parent companies are quashed, holding that the value of such services is deemed Nil as per CBIC Circular No. 210/4/2024-GST |