Ques: Commission Income Received in Foreign Currency for the sale in India (Supplier is in India) can be classify as export of service. Is there any case study related to this ??

Ans: Prime facie, the activity qualify as intermediary services, where place of supply if location of supplier. Therefore, GST will apply if commission agent is located in India.

Ques: One of our client handling cargo at Sea Port .
Cargo handled is Import and Export of Cargo.
Company taking plot and using the same for storage of goods of Nepal customers.
On output services to Nepal customers IGST is exempted.
Whether export services to Nepal covered under Zero Rated Services.
Whether refund can be claimed for input services used for these export services.

Ans: Yes for Nepal also it will be treated as export and you can claim refund

Ques: Can you please let us know the criteria of availing the benefit of the Newly arrival of Amnesty Scheme for waiver of interest and penalty in case of matters related to FY 2017-18 to 19-20 in our following scenario:-

Incase an order u/s 73 (DRC-07) has been passed against us for the FY 2019-20 before the arrival of this notification and we have undergone such matter in appeal before this notification and appeal is still pending. Therefore if we got the appeal concluded today i.e. 12.02.2025 and our demand of tax has been reduced to Rs. 20 Lakhs plus interest and penalty, from Rs. 50 Lakhs plus interest and penalty (as per order made under DRC-07).

So can we claim Amenesty Benefit of appeal order and pay just tax demand amount of Rs. 20 Lakhs and no interest and penalty shall be paid by us by availing such scheme.

Whether it is correct use of Amenesty Scheme after appeal order.
Kindly let us know the detailed reason behind our query with appropriate notification, if any.

Ans: Yes even in this case also the benefit of scheme can be taken under section 128A and you need to deposit only 20 lakh disputed liability.