CBEC's GST FAQs inter alia explain classification, ITC time-limit, supply place for various transactions

Sep 24,2016

FAQs on GST released by CBEC discuss various aspects emerging from draft Model law, such as HSN Code based classification for goods vis-à-vis Services Accounting Code (SAC) for services, treatment of imports as inter-state supplies and non-taxability of intra-state self-supplies such as stock transfers; Inter alia explains that title & possession both have to be transferred for transaction to be considered as “supply of goods” and in case title is not transferred, tr...

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