Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Re-transportation of purchased machinery to the seller for testing without consideration is not a supply under section 7(1)(a) of the CGST/KGST Act and does not attract tax on the movement. Rule 55 permits such movement otherwise than by way of supply under delivery challans, but Rule 138 still requires an e-way bill unless an exemption applies. Transport without the required e-way bill attracts penalty under the second part of section 129(1)(a). The High Court upheld the reduced penalty and consequential refund ordered by the Single Judge, while dismissing the writ appeal.
Re-transportation of purchased machinery to the seller for testing without consideration is not a supply under section 7(1)(a) of the CGST/KGST Act and does not attract tax on the movement. Rule 55 permits such movement otherwise than by way of supply under delivery challans, but Rule 138 still requires an e-way bill unless an exemption applies. Transport without the required e-way bill attracts penalty under the second part of section 129(1)(a). The High Court upheld the reduced penalty and consequential refund ordered by the Single Judge, while dismissing the writ appeal.
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