07 August 2023
Dear Experts, 1 A private limited company has purchased the machinery from Germany. 2 This transactions happened not directly with the supplier, who is located at Germany. 3 This purchase transactions happened through their dealer/agent, who is located in Tamilnadu. 4 Towards this purchase, the company has paid the Air Freight Charges to their dealer. 5 As per the Notificaton No: Notification No. 12/2017-Central Tax (Rate) 28.06.2017 "Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India" is exempted. 6 The Query is : a.Is there any amendment on this notifications. 7 Pls clarify
CAclubindia
