Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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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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