The Central Board of Indirect Taxes and Customs (CBIC) vide its Circular No 188/20/2022-GST dated 27th December 2022 prescribed the manner for filing of an application for refund by unregistered person on account of GST paid on agreement/ contract with a builder for supply of services of construction of flats/ building and long-term insurance policies.
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 35/2021 – Central Tax dated 24th September 2021 notifies the Central Goods and Services Tax (Eighth Amendment) Rules, 2021. Government of IndiaMinistry of Finance(Department of Revenue)Central Board of Indirect Taxes and CustomsNotification No. 35/2021 – Central TaxNew Delhi, the 24th September, 2021
Across the Globe, various countries in their law of the land have provided for the establishment of Special Economic Zones (SEZs) which are physically located within the borders but financially and economically treated as establishment outside the territory of the country. In India government has provided approval for over 250 SEZs to operated and providing
