Savio Jewellery Vs Commissioner, Central Goods And Service Tax

Date: May 1, 2024

Court: High Court
Bench: Rajasthan
Type: Writ Petition
Judge(s)/Member(s): SHUBHA MEHTA, PANKAJ BHANDARI
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Subject Matter

GST applicable on exhibition services received by Savio Jewellery from a person located in a non-taxable territory

Place Of Supply

Summary

The case revolves around the taxation of services received outside India under the IGST Act. The petitioner, who was dealing with jewellery and participated in an exhibition outside India, contended that services received outside India cannot be taxe…

FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. Petitioner has preferred this civil writ petition inter aila  claiming the following relief:- “1. Impugned order dated 30.11.2023 passed by the respondents to the extent of tax imposed on exhibition services received by the petitioner in non­-taxable territory from the person located in non­taxable territory on RCM basis…

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