Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Services rendered by an authorised service provider under Telangana's electronic service delivery framework were treated as distinct from supplies by the State Government. The Authority found that MeeSeva collects user charges over and above statutory fees, and that some services also relate to non-government entities. It therefore concluded that the exemption entries in Notification No. 12/2017-Central Tax (Rate) apply only to Government supplies and only to the extent of statutory levies for discharge of statutory functions. User charges collected separately by MeeSeva were held outside the exemption and liable to GST, so the exemption claim was rejected.
Services rendered by an authorised service provider under Telangana's electronic service delivery framework were treated as distinct from supplies by the State Government. The Authority found that MeeSeva collects user charges over and above statutory fees, and that some services also relate to non-government entities. It therefore concluded that the exemption entries in Notification No. 12/2017-Central Tax (Rate) apply only to Government supplies and only to the extent of statutory levies for discharge of statutory functions. User charges collected separately by MeeSeva were held outside the exemption and liable to GST, so the exemption claim was rejected.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
