Case Study

Subject: Validity of E-Way Bill and Legal Standing of Penalty Under Section 129 In this case, SunStar Plastotech Pvt Ltd raised e-invoices on May 31, 2023, and generated corresponding E-Way Bills on June 1, 2023. However, due to a vehicle breakdown, the goods movement began only on June 5, and the vehicle was intercepted on […]

Subject: Whether Software Licenses are Goods or Services under GST Law This case study offers a legal opinion on the GST implications for software licenses, specifically whether they should be classified as goods or services, and how this affects GST rates, place of supply, and input tax credit (ITC). Software as Services (SAC 997331/9983): Under

Subject: Place of Supply when Goods Delivered on Third Party Instruction This case study explores the GST place of supply when goods are supplied by one party on the direction of a third person — a common scenario under the ‘Bill-to, Ship-to’ model. Martial Motors Pvt. Ltd., registered in Karnataka, received an order from Mahindra

Subject: Internal Reference for TaxMatic Knowledge Base This case study explores the GST classification and rate applicability on Fortified Rice and Fortified Rice Kernels (FRK), a critical area for food manufacturers and distributors under the Public Distribution System (PDS) and nutrition schemes like POSHAN Abhiyan and Anemia Mukt Bharat. What is Food Fortification? Fortification involves

In this GST case study, TaxMatic provided a detailed opinion on the GST applicability on YouTube income received by CA Rachana Ranade. The income includes payments from Google AdSense for video advertisements and YouTube memberships, credited in convertible foreign exchange. As per Section 2(6) of the IGST Act, a transaction qualifies as “export of services”

In this case study, TaxMatic provided expert GST consultancy to Rachana Ranade & Associates regarding the GST implications on the sale of gift vouchers. Under the GST Act, gift vouchers are treated as a supply when the underlying product or service is identifiable. Since the vouchers were specifically redeemable for courses, the time of supply