Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Hookah flavours supplied through a hookah apparatus in a restaurant are described as falling outside "restaurant service" under paragraph 6(b) of Schedule II to the GST Acts. The expression "food or any other article for human consumption or any drink" is analysed using common parlance, ejusdem generis and noscitur a sociis: hookah is consumed by inhalation and is not food, drink, or an article of the same class. Composite supply provisions determine tax liability only after the relevant supply category is established and cannot expand the statutory scope of restaurant service. Rate notifications likewise cannot enlarge that scope. Such supplies are treated as goods and taxed under their applicable classification and rate notifications.
Hookah flavours supplied through a hookah apparatus in a restaurant are described as falling outside "restaurant service" under paragraph 6(b) of Schedule II to the GST Acts. The expression "food or any other article for human consumption or any drink" is analysed using common parlance, ejusdem generis and noscitur a sociis: hookah is consumed by inhalation and is not food, drink, or an article of the same class. Composite supply provisions determine tax liability only after the relevant supply category is established and cannot expand the statutory scope of restaurant service. Rate notifications likewise cannot enlarge that scope. Such supplies are treated as goods and taxed under their applicable classification and rate notifications.
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