{"id":478741,"date":"2024-04-05T16:49:16","date_gmt":"2024-04-05T08:49:16","guid":{"rendered":"https:\/\/beta3.law.asia\/?p=478741"},"modified":"2024-04-22T16:22:33","modified_gmt":"2024-04-22T08:22:33","slug":"indirect-tax-laws-india","status":"publish","type":"post","link":"https:\/\/beta3.law.asia\/zh-hans\/indirect-tax-laws-india\/","title":{"rendered":"\u5370\u5ea6\u95f4\u63a5\u7a0e\u6cd5\u7684\u53d1\u5c55\u8def\u7ebf\u56fe"},"content":{"rendered":"<p style=\"text-align: justify;\"><span class=\"vantage-grey\"><strong>\u672c\u6587\u5c06\u4ecb\u7ecd\u5370\u5ea6\u95f4\u63a5\u7a0e\u9886\u57df\u7684\u6700\u65b0\u52a8\u6001\uff0c\u5e76\u5c55\u671b\u672a\u6765\u53d1\u5c55\u8d8b\u52bf<\/strong><\/span><\/p>\n<p style=\"text-align: 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justify;\">\u4f8b\u5982\uff0c\u201c\u516c\u53f8\u62c5\u4fdd\u201d\u4e00\u8bcd\u7684\u542b\u4e49\u4e0d\u660e\u786e\uff0c\u8fd9\u5c31\u5f15\u53d1\u4e86\u4e00\u4e2a\u95ee\u9898\uff0c\u5373\u76f8\u5173\u65b9\u4e3a\u4fdd\u8bc1\u6301\u80a1\u6bd4\u4f8b\u3001\u6301\u7eed\u7ecf\u8425\u548c\u6ce8\u8d44\u62c5\u4fdd\u800c\u63d0\u4f9b\u7684\u610f\u5411\u51fd\/\u5b89\u6170\u51fd\u7b49\u6587\u4e66\u662f\u5426\u9002\u7528\u4e0a\u8ff0\u89c4\u5b9a\u3002<\/p>\n<p style=\"text-align: justify;\">\u53e6\u4e00\u9879\u4ecd\u5f85\u89e3\u51b3\u7684\u95ee\u9898\u662f\uff0c\u5728\u6ca1\u6709\u56fd\u5916\u6c47\u5151\u7684\u60c5\u51b5\u4e0b\uff0c\u5411\u6d77\u5916\u5b9e\u4f53\u63d0\u4f9b\u62c5\u4fdd\u662f\u5426\u5c5e\u4e8e\u670d\u52a1\u51fa\u53e3\u7684\u8303\u7574\u3002\u5982\u679c\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u4e0b\u7684\u6b64\u7c7b\u670d\u52a1\u7684\u4f30\u503c\u88ab\u8ba4\u5b9a\u4e3a\u516c\u53f8\u62c5\u4fdd\u76841%\uff0c\u8fd9\u4e2a\u95ee\u9898\u5c24\u5176\u8981\u6f84\u6e05\u3002\u53e6\u4e00\u4e2a\u95ee\u9898\u662f\u65b0\u89c4\u4e0b\u7684\u7a0e\u91d1\u662f\u4e00\u6b21\u6027\u7f34\u7eb3\u8fd8\u662f\u5728\u516c\u53f8\u62c5\u4fdd\u6709\u6548\u671f\u95f4\u6bcf\u5e74\u7f34\u7eb3\u3002<\/p>\n<p style=\"text-align: justify;\">\u56e0\u6b64\uff0c\u5728\u9002\u7528\u65b0\u89c4\u524d\uff0c\u5fc5\u987b\u5bf9\u4ea4\u6613\u8fdb\u884c\u9010\u9879\u5ba1\u6838 \uff0c\u786e\u4fdd\u65b0\u89c4\u7684\u51c6\u786e\u65bd\u884c\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u5916\u6d3e\u5458\u5de5\u5de5\u8d44\u7a0e\u52a1\u95ee\u9898 \u2014\u2014\u4e00\u7ebf\u8f6c\u673a<\/strong><\/span><\/h2>\n<figure id=\"attachment_474423\" aria-describedby=\"caption-attachment-474423\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-474424\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/03\/Shivam-Mehta-Lakshmikumaran-Sridharan.jpg\" alt=\"Shivam Mehta, Lakshmikumaran &amp; Sridharan\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-474423\" class=\"wp-caption-text\"><strong>Shivam Mehta<\/strong><br \/>\u6267\u884c\u5408\u4f19\u4eba<br \/>Lakshmikumaran &amp; Sridharan\u5f8b\u5e08\u4e8b\u52a1\u6240<br \/>\u65b0\u5fb7\u91cc<br \/>\u7535\u8bdd: +91 11 2619 2243, 4129 9900<br \/>\u7535\u90ae: <a href=\"mailto:shivam.mehta@lakshmisri.com\">shivam.mehta@lakshmisri.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u81ea\u5370\u5ea6\u6700\u9ad8\u6cd5\u9662\u5728Northern Operating Systems\u4e00\u6848\u4e2d\u4f5c\u51fa\u5224\u51b3\u540e\uff0c\u5916\u6d3e\u5458\u5de5\u5de5\u8d44\u4e5f\u5f00\u59cb\u7f34\u7eb3\u5546\u54c1\u548c\u670d\u52a1\u7a0e\uff0c\u5c3d\u7ba1\u5927\u591a\u6570\u4f01\u4e1a\u5bf9\u6b64\u4f5c\u51fa\u4e86\u6297\u8bae\u3002\u4e0d\u8fc7\uff0c\u6700\u8fd1\u7684\u4e00\u7cfb\u5217\u5224\u51b3\u7ed9\u7eb3\u7a0e\u4eba\u5e26\u6765\u4e86\u4e00\u7ebf\u8f6c\u673a\u3002<\/p>\n<p style=\"text-align: justify;\">\u5fb7\u91cc\u9ad8\u7b49\u6cd5\u9662\u5728\u5bf9\u8fd1\u671f\u6848\u4ef6\u4f5c\u51fa\u5b9e\u8d28\u6027\u5ba1\u7406\u540e\uff0c\u6401\u7f6e\u4e86\u8fd9\u4e00\u7eb3\u7a0e\u8981\u6c42\uff0c\u7ed9\u4e86\u201c\u53d7\u8bc4\u4f30\u65b9\u201d\u4e00\u4e2a\u5598\u606f\u7684\u673a\u4f1a\u3002\u968f\u540e\uff0c\u5305\u62ec\u65c1\u906e\u666e\u90a6\u548c\u54c8\u91cc\u4e9a\u7eb3\u90a6\u9ad8\u7b49\u6cd5\u9662\u4ee5\u53ca\u5361\u7eb3\u5854\u514b\u90a6\u9ad8\u7b49\u6cd5\u9662\u5728\u5185\u7684\u591a\u4e2a\u9ad8\u7b49\u6cd5\u9662\u4e5f\u6401\u7f6e\u4e86\u5bf9\u5916\u6d3e\u5458\u5de5\u5de5\u8d44\u4e2d\u5370\u5ea6\u90e8\u5206\u7684\u7eb3\u7a0e\u8981\u6c42\u3002\u8fd9\u4e5f\u4fc3\u4f7f\u201c\u53d7\u8bc4\u4f30\u65b9\u201d\u91cd\u65b0\u5ba1\u89c6\u4e2a\u6848\u6848\u60c5\u3002\u4e1a\u754c\u4e0d\u7981\u201c\u61a7\u61ac\u201d\uff1a\u5728\u6700\u9ad8\u6cd5\u9662\u505a\u51fa\u5224\u51b3\u540e\uff0c\u662f\u5426\u8fd8\u6709\u8f6c\u673a\uff1f<\/p>\n<p style=\"text-align: justify;\">\u4ee4\u72b6\u6551\u6d4e\uff1a\u9762\u5bf9\u50ac\u7f34\u901a\u77e5\u7684\u201c\u4fdd\u62a4\u4f1e\u201d<\/p>\n<p style=\"text-align: justify;\">\u7eb3\u7a0e\u4eba\u5728\u5176\u4ed6\u90e8\u95e8\u201c\u6c42\u544a\u65e0\u95e8\u201d\u7684\u65f6\u5019\uff0c\u9ad8\u7b49\u6cd5\u9662\u7684\u4ee4\u72b6\u5c31\u6210\u4e86\u201c\u6551\u547d\u7a3b\u8349\u201d\uff0c\u8fd9\u662f\u73b0\u5728\u7eb3\u7a0e\u4eba\u9762\u5bf9\u5546\u54c1\u548c\u670d\u52a1\u7a0e\u50ac\u7f34\u901a\u77e5\u7684\u72b6\u6001\u3002<\/p>\n<p style=\"text-align: justify;\">\u5982\u6709\u8fdd\u53cd\u81ea\u7136\u6b63\u4e49\u539f\u5219\u7684\u884c\u4e3a\uff0c\u6216\u8005\u5f53\u4e8b\u4eba\u8981\u5bfb\u6c42\u57fa\u672c\u6743\u5229\u7684\u5b9e\u73b0\uff0c\u6216\u8005\u76f8\u5173\u90e8\u95e8\u6ca1\u6709\u7ba1\u8f96\u6743\u4e0b\u53d1\u901a\u77e5\u6216\u547d\u4ee4\u7684\u60c5\u51b5\u4e0b\uff0c\u5f53\u4e8b\u4eba\u53ef\u4ee5\u7533\u8bf7\u6cd5\u9662\u4ee4\u72b6\u3002<\/p>\n<p style=\"text-align: justify;\">\u6700\u8fd1\uff0c\u7a0e\u52a1\u673a\u5173\u4e0b\u53d1\u50ac\u7f34\u901a\u77e5\u800c\u4e0d\u8bf4\u660e\u539f\u7531\uff0c\u6216\u9a73\u56de\u8fdb\u9879\u7a0e\u62b5\u514d\u7533\u8bf7\u4f46\u4e0d\u4e3e\u884c\u542c\u8bc1\uff0c\u4ea6\u6216\u4ee5\u6700\u9ad8\u7a0e\u7387\u8ba1\u7a0e\u5374\u4e0d\u89e3\u91ca\u539f\u7531\u7684\u60c5\u51b5\u9891\u9891\u53d1\u751f\u3002\u8fd9\u4e9b\u60c5\u51b5\u4fc3\u4f7f\u4f01\u4e1a\u5411\u9ad8\u7b49\u6cd5\u9662\u6c42\u52a9\u3002<\/p>\n<p style=\"text-align: justify;\">\u867d\u7136\u8fd9\u4e9b\u50ac\u7f34\u901a\u77e5\u6700\u7ec8\u90fd\u88ab\u6cd5\u9662\u64a4\u9500\u4e86\uff0c\u4f46\u901a\u77e5\u6216\u547d\u4ee4\u672c\u8eab\u8a00\u8f9e\u6a21\u7cca\uff0c\u7ed9\u4f01\u4e1a\u5e26\u6765\u4e86\u6781\u5927\u7684\u56f0\u6270\uff0c\u4e00\u662f\u8fd9\u4e9b\u50ac\u7f34\u901a\u77e5\u6270\u4e71\u4e86\u8425\u5546\u73af\u5883\uff0c\u4e8c\u662f\u5b83\u4eec\u52a0\u91cd\u4e86\u4f01\u4e1a\u7684\u6cd5\u5f8b\u8d1f\u62c5\u3002<\/p>\n<p style=\"text-align: justify;\">\u56e0\u6b64\uff0c\u653f\u5e9c\u6709\u5fc5\u8981\u201c\u6574\u987f\u201d\u8fd9\u4e9b\u50ac\u7f34\u901a\u77e5\u548c\u547d\u4ee4\uff0c\u8ba9\u89c4\u5219\u66f4\u6e05\u6670\u3001\u66f4\u900f\u660e\uff0c\u540c\u65f6\u51cf\u5c11\u9ad8\u7b49\u6cd5\u9662\u9891\u7e41\u5e72\u9884\u7684\u5fc5\u8981\u6027\uff0c\u8425\u9020\u66f4\u6709\u5229\u4e8e\u4f01\u4e1a\u84ec\u52c3\u53d1\u5c55\u7684\u73af\u5883\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u7406\u4e8b\u4f1a\u7684\u89d2\u8272\u8f6c\u53d8<\/strong><\/span><\/h2>\n<figure id=\"attachment_474427\" aria-describedby=\"caption-attachment-474427\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-474428\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/03\/Tanya-Garg-Lakshmikumaran-Sridharan.jpg\" alt=\"Tanya Garg, Lakshmikumaran &amp; Sridharan\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-474427\" class=\"wp-caption-text\"><strong>Tanya Garg<\/strong><br \/>\u9ad8\u7ea7\u5f8b\u5e08<br \/>Lakshmikumaran &amp; Sridharan\u5f8b\u5e08\u4e8b\u52a1\u6240<br \/>Lakshmikumaran &amp; Sridharan<br \/>\u65b0\u5fb7\u91cc<br \/>\u7535\u8bdd: +91 11 2619 2243, 4129 9900<br \/>\u7535\u90ae: <a href=\"mailto:tanya.garg@lakshmisri.com\">tanya.garg@lakshmisri.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u662f\u5370\u5ea6\u7a0e\u5236\u53d8\u9769\u7684\u4ea7\u7269\u3002\u5728\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u6cd5\u51fa\u53f0\u65f6\uff0c\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u7406\u4e8b\u4f1a\u4f1a\u8bae\u88ab\u8ba4\u4e3a\u662f\u5236\u5b9a\u6cd5\u5f8b\u7684\u5173\u952e\u5e73\u53f0\u3002<\/p>\n<p style=\"text-align: justify;\">\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u7406\u4e8b\u4f1a\u7531\u4e2d\u592e\u653f\u5e9c\u548c\u90a6\u653f\u5e9c\u7684\u4ee3\u8868\u7ec4\u6210\uff0c\u65e8\u5728\u4fc3\u8fdb\u5408\u4f5c\u8054\u90a6\u5236\uff0c\u5e76\u5c31\u7a0e\u7387\u3001\u514d\u7a0e\u548c\u5176\u4ed6\u76f8\u5173\u4e8b\u9879\u505a\u51fa\u5173\u952e\u51b3\u8bae\u3002\u5176\u51b3\u8bae\u88ab\u8ba4\u4e3a\u5177\u6709\u7acb\u6cd5\u6388\u6743\u7684\u5206\u91cf\uff0c\u7406\u4e8b\u4f1a\u7684\u4f1a\u8bae\u88ab\u89c6\u4e3a\u4f5c\u51fa\u5b9e\u8d28\u6027\u6cd5\u5f8b\u88c1\u5b9a\u7684\u5e73\u53f0\u3002<\/p>\n<p style=\"text-align: justify;\">\u7136\u800c\uff0c\u8fd1\u5e74\u6765\u51e0\u4e2a\u6cd5\u9662\u5224\u51b3\u8ba9\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u7406\u4e8b\u4f1a\u7684\u89d2\u8272\u53d1\u751f\u4e86\u53d8\u5316\u3002\u9a6c\u5fb7\u62c9\u65af\u9ad8\u7b49\u6cd5\u9662\u8ba4\u5b9a\u7406\u4e8b\u4f1a\u662f\u4e00\u4e2a\u5efa\u8bae\u6027\u673a\u6784\uff08Parle Agro [2023 (11) TMI 601)\u3002\u6cd5\u9662\u8fd8\u8868\u793a\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u7406\u4e8b\u4f1a\u7684\u5efa\u8bae\u4e0d\u5177\u6709\u7ea6\u675f\u529b(Mohit Minerals, [2022] 138 taxmann.com 331 (SC))\u3002<\/p>\n<p style=\"text-align: justify;\">\u8fd9\u5c31\u8ba9\u4eba\u5bf9\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u6846\u67b6\u5185\u7684\u51b3\u7b56\u6548\u529b\u4ea7\u751f\u4e86\u7591\u95ee\u3002\u7eb3\u7a0e\u4eba\u548c\u5229\u76ca\u76f8\u5173\u65b9\u4e0d\u5f97\u4e0d\u91cd\u65b0\u8bc4\u4f30\u5bf9\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u7406\u4e8b\u4f1a\u4f1a\u8bae\u7ed3\u679c\u7684\u9884\u671f\u3002\u5982\u679c\u672a\u6765\u51fa\u73b0\u7406\u4e8b\u4f1a\u4f1a\u8bae\u548c\u90a6\u653f\u5e9c\u5c31\u6cd5\u5f8b\u4fee\u8ba2\u4f5c\u51fa\u7684\u51b3\u5b9a\u4e0d\u4e00\u81f4\u7684\u60c5\u51b5\uff08\u524d\u8005\u51b3\u5b9a\u4fee\u8ba2\u6cd5\u5f8b\uff0c\u540e\u8005\u5374\u505a\u51fa\u76f8\u53cd\u51b3\u7b56\uff09\uff0c\u7ed3\u679c\u5c06\u5982\u4f55\uff1f\u503c\u5f97\u671f\u5f85\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u5bf9\u53cd\u725f\u53d6\u66b4\u5229\u89c4\u5b9a\u7684\u5224\u51b3\u5f15\u62c5\u5fe7<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u5fb7\u91cc\u9ad8\u7b49\u6cd5\u9662\u8fd1\u671f\u7684\u53e6\u4e00\u9879\u5224\u51b3(2024-VIL-84-DEL)\u4e5f\u540c\u6837\u5f15\u4eba\u6ce8\u76ee\u3002\u672c\u6848\u4e2d\uff0c\u539f\u544a\u7533\u8bf7\u5bf9\u53cd\u66b4\u5229\u6761\u6b3e\u7684\u7279\u522b\u4e0a\u8bc9\u8bb8\u53ef\uff0c\u800c\u6cd5\u9662\u5224\u51b3\u7ef4\u6301\u4e86\u53cd\u66b4\u5229\u6761\u6b3e\u7684\u6709\u6548\u6027\u3002<\/p>\n<p style=\"text-align: justify;\">\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u6cd5\u9662\u8ba4\u5b9a\u53cd\u66b4\u5229\u603b\u5c40\uff08Directorate General of Anti-Profiteering\uff09\u6709\u5173\u62a5\u544a\u63d0\u4ea4\u65f6\u9650\u7684\u89c4\u5b9a\u4ec5\u4e3a\u6307\u793a\u6027\u89c4\u5b9a\u3002<\/p>\n<p style=\"text-align: justify;\">\u4e0a\u8ff0\u5224\u51b3\u5f15\u8d77\u4e86\u7eb3\u7a0e\u4eba\u7684\u62c5\u5fe7\u3002\u5bf9\u4e8e\u56fd\u5bb6\u53cd\u66b4\u5229\u5c40(NAA)\u6ca1\u6709\u8ffd\u7a76\u7684\u4e8b\u9879\uff0c\u5176\u4e0d\u786e\u5b9a\u6027\u589e\u52a0\u3002\u6b64\u5224\u51b3\u72b9\u5982\u4e00\u628a\u5229\u5251\u65f6\u523b\u9ad8\u60ac\u4e8e\u7eb3\u7a0e\u4eba\u5934\u4e0a\u3002\u5373\u4f7f\u5bf9\u4e8eNAA\u6ca1\u6709\u542f\u52a8\u8c03\u67e5\u7684\u4e8b\u9879\uff0c\u4f01\u4e1a\u4e5f\u9700\u8981\u6301\u7eed\u8bc4\u4f30\u3002\u5982\u679c\u8fd9\u4e9b\u89c4\u5b9a\u88ab\u89c6\u4e3a\u6307\u793a\u6027\u89c4\u5b9a\uff0c\u5219\u9700\u8981\u660e\u786e\u8fd9\u4e9b\u89c4\u5b9a\u7684\u754c\u9650\u548c\u9002\u7528\u8303\u56f4\u3002<\/p>\n<p style=\"text-align: justify;\">\u5c3d\u7ba1\u5fb7\u91cc\u9ad8\u7b49\u6cd5\u9662\u4f5c\u51fa\u4e0a\u8ff0\u5224\u51b3\uff0c\u7ef4\u6301\u4e86\u53cd\u66b4\u5229\u89c4\u5b9a\u7684\u5408\u5baa\u6027\uff0c\u4f46\u4e5f\u627f\u8ba4\uff0c\u5f53\u6cd5\u5f8b\u7a0b\u5e8f\u8d85\u8d8a\u6743\u9650\u65f6\uff0c\u6216\u8005\u5f53\u4e3b\u7ba1\u673a\u6784\u6ca1\u6709\u8003\u8651\u5230\u6210\u672c\u4e0a\u5347\u53caITC\u504f\u659c\u7b49\u5b9e\u9645\u56e0\u7d20\u65f6\uff0c\u5c31\u6709\u53ef\u80fd\u6784\u6210\u4efb\u610f\u884c\u4f7f\u6743\u529b\u3002<\/p>\n<p style=\"text-align: justify;\">\u7136\u800c\uff0c\u9ad8\u7b49\u6cd5\u9662\u8ba4\u4e3a\uff0c\u9488\u5bf9\u6b64\u7c7b\u547d\u4ee4\u7684\u6551\u6d4e\u63aa\u65bd\u662f\u5c06\u5176\u8bc9\u81f3\u6cd5\u5ead\u6216\u5176\u4ed6\u4e3b\u7ba1\u673a\u5173\uff0c\u800c\u6761\u6b3e\u672c\u8eab\u4e0d\u80fd\u88ab\u63a8\u7ffb\u3002\u56e0\u6b64\uff0c\u5bf9\u6b64\u7c7b\u6848\u4ef6\u5fc5\u987b\u9010\u6848\u5ba1\u67e5\u3001\u4e3e\u8bc1\u4ee5\u9003\u8131\u66b4\u5229\u6307\u63a7\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>ISD\u673a\u5236\u6709\u5f85\u660e\u786e<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u6839\u636e\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u7406\u4e8b\u4f1a\u7b2c50\u6b21\u4f1a\u8bae\u7684\u5efa\u8bae\uff0c\u300a2024\u5e74\u8d22\u653f\u6cd5\u6848\u300b\u63d0\u51fa\u8c03\u6574\u8fdb\u9879\u670d\u52a1\u5206\u5206\u914d\uff08Input Service Distributor\uff0c\u7b80\u79f0ISD)\u7684\u5b9a\u4e49\uff0c\u5f15\u53d1\u4e86\u76d1\u7ba1\u683c\u5c40\u7684\u52a8\u8361\u3002\u5c24\u5176\u5f15\u53d1\u5173\u6ce8\u7684\u662f\uff0c\u4ece\u975e\u5f3a\u5236\u6027\u6846\u67b6\u5411\u5f3a\u5236\u6027\u6846\u67b6\u7684\u62df\u8bae\u8f6c\u53d8\u3002<\/p>\n<p style=\"text-align: justify;\">\u73b0\u884c\u300a\u4e2d\u592e\u5546\u54c1\u548c\u670d\u52a1\u7a0e\u6cd5\u300b\uff08Central Goods and Services Tax Act\uff09\u7b2c20\u6761\u4e0b\u7684ISD\u6761\u6b3e\u89c4\u5b9a\u975e\u5e38\u660e\u786e\uff0c\u4f46\u62df\u8bae\u4fee\u6b63\u6848\u7701\u7565\u4e86\u5206\u914d\u8fc7\u7a0b\u7684\u7ec6\u8282\uff0c\u4e14\u5bf9\u6761\u6b3e\u4f5c\u5f7b\u5e95\u4fee\u6539\uff0c\u81f4\u4f7f\u89c4\u5b9a\u53d8\u6a21\u7cca\u3002<\/p>\n<p style=\"text-align: justify;\">\u56e0\u6b64\uff0c\u7eb3\u7a0e\u4eba\u8feb\u5207\u9700\u8981\u76f8\u5173\u673a\u6784\u5bf9\u6574\u4e2aISD\u673a\u5236\u4f5c\u51fa\u660e\u786e\u89c4\u5b9a\u3002\u5728ISD\u6761\u6b3e\u4fee\u8ba2\u9881\u5e03\u4e4b\u9645\uff0c\u4e3b\u7ba1\u90e8\u95e8\u5e94\u53ca\u65f6\u89e3\u91ca\u548c\u6307\u5bfcITC\u7684\u5206\u914d\u65b9\u5f0f\uff0c\u786e\u4fdd\u4f01\u4e1a\u987a\u5229\u8fc7\u6e21\u3002<\/p>\n<p style=\"text-align: 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class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><img class=\" wp-image-296869 aligncenter\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/03\/Lakshmikumaran-Sridharan-Logo.jpg\" alt=\"\" width=\"430\" height=\"191\" \/>Lakshmikumaran &amp; Sridharan<\/strong><br \/>\nB-6\/10, Safdarjung Enclave<br \/>\nNew Delhi \u2013 110 029, India<\/p>\n<p>\u7535\u90ae\uff1aLsdel@lakshmisri.com<\/p>\n<p>\u7535\u8bdd\uff1a+91 11 2619 2243, 4129 9900<\/p>\n<p>\u4f20\u771f\uff1a+91 11 2619 7578, 4129 9899<br \/>\n<a href=\"https:\/\/www.lakshmisri.com\">www.lakshmisri.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u672c\u6587\u5c06\u4ecb\u7ecd\u5370\u5ea6\u95f4\u63a5\u7a0e\u9886\u57df\u7684\u6700\u65b0\u52a8\u6001\uff0c\u5e76\u5c55\u671b\u672a\u6765\u53d1\u5c55\u8d8b\u52bf 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