Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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GST Applicable on Imported Goods Sold under HSS and later used in EPC Contract, Even If IGST Paid at Import: AAR
GSTOther Legal Matters
The AAR (Appellate Authority for Advance Ruling) ruled that GST is applicable on imported goods sold under High Sea Sales (HSS) and later used in an EPC (Engineering, Procurement, and Construction) contract, even if IGST was paid at import. This clarifies the GST implications of such transactions.
