GSTAT Delhi rules that independent subcontracting and own-account support services qualify as exports under the IGST Act, rejecting intermediary status.
Learn how GST Rules 42 and 43 govern the segregation and reversal of input tax credit for taxable, exempt, and common supplies without full forfeiture.
Learn how GST Rule 14B simplifies registration for small e-commerce sellers using out-of-state electronic commerce operator warehouses without physical offices.