while determining the tax liability underGST, one needs to check for not only the goods or services that are chargeable to GST. But, one also needs
The Andhra Pradesh High Court has held that no exemption from payment of compensation cess under the Goods and Services Tax (GST) is available on import of goods by units in Special Economic Zones (SEZs). This decision was taken in the case of Maithan Alloys which was engaged in the ...
"This version replaces the one entitled Legal Aid Services dated May 12, 1995. This memorandum explains what legal services are and provides information on when a supply of legal services is exempt from the Goods and Services Tax/Harmonized Sales Tax (GST/HST) under the Excise Tax Act"--p...
Exempt goods and services A small number of goods and services are exempt from GST/HST-that is, no GST/HST applies to them. This means that you do not charge your customers GST/HST on your supplies of goods and services, and you do not claim input tax credits (ITCs). Examples of ...
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Exports arealsoexemptfromGST/VATascountries typically define the jurisdictional reach of theirtaxregimes under the destination principle, that is, goods and services [...] legco.gov.hk legco.gov.hk 出口貨品/服務亦獲 豁免 繳納商品及服務稅/增值稅,因為各個國家通常會根據目 的地原 制 界定其稅制的司...
Most countries with a value-added tax (VAT) exempt financial intermediation services from the tax. While exemption is generally perceived to be undesirable... T Edgar 被引量: 23发表: 2001年 Impact of VAT Exemptions in the Postal Sector on Competition and Welfare The focus of our paper is on...
There is no need to pay PST before, and in the future there is no need to pay HST's goods and services, including basic groceries, prescription drugs, some medical devices, public pport, legal aid, medical and educational services, most financial services, childcare services, tuition fees, ...
[426] Latest listing of GST-exempt taxes, fees and charges registered.( goods and services tax )(Brief Article)Hayes, Terry
GSTexempt suppliesclosely related suppliesIn its decision rendered recently, the European Court of Justice ('ECJ') in the case of Commissioners for Her Majesty's Revenue and Customs v. Brockenhurst CollJain, TarunSocial Science Electronic Publishing...