The Department of Revenue through notification dated 2nd June, 2021, in order to prevent double taxation or non-taxation of the supply of a service, has clarified the jurisdiction at which Supply of maintenance, repair or overhaul service in respect of ships and other vessels, their engines and other components or parts supplied to a person for use in the course or furtherance of business shall be taxed. These services shall be taxed at the place of supply of services which shall be the location of the recipient of service.
Himachal Pradesh Enacts VAT Amendment Act for Tax Reforms
The Himachal Pradesh VAT Amendment Act, 2024 updates payment, appeal, and enforcement processes to improve VAT administration and enhance compliance