GST – States – 08/2019/GST – Dated:- 31-1-2019 – Government of Andhra Pradesh Commercial Taxes Department Proceedings of the Chief Commissioner of State Tax (FAC), Andhra Pradesh Present: Sri.J.SyamaIa Rao, I.A.S. – Office of the Chief Commissioner of State Tax, EdupugaIIu, Vijayawada Circular No.08/2019/GST CCTs Ref.in CCW/GST/74/2015 Dt.31.01.2019 Subject: Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC) – reg. This circular is regarding applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). 2. The ADB Act, 1966 provides that notwithstanding anything to the contrary contained in any other law, the Bank, its assets, properties, income and its operat
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poration shall also be immune from liability for the collection or payment of any tax or duty [Section 3 (1) of IFC Act, 1958 read with Article VI, Section 9 (a) of the Schedule thereto refers]. 3. CESTAT Mumbai vide final order dated 17-10-2016 in the case of M/s Coastal Gujarat Power Ltd. = 2016 (12) TMI 229 – CESTAT MUMBAI has held that when the enactments that honour international agreements specifically immunize the operations of the service provider from taxability, a law contrary to that in the form of Section 66A of Finance Act, 1994 will not prevail. With the provider being not only immune from taxation but also absolved of any obligation to collect and deposit any tax, there is no scope for subjecting the recipient to tax. There i
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