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...
University affiliation is described as a statutory and regulatory function rather than a supply of services for consideration. The note states that affiliation fees are not consideration for a taxable activity and, alternatively, that affiliation services fall within the educational-services exemption from GST. It reports that GST demands on affiliation fees were treated as unsustainable, with refund of GST collected directed within four months and interest payable for default.
University affiliation is described as a statutory and regulatory function rather than a supply of services for consideration. The note states that affiliation fees are not consideration for a taxable activity and, alternatively, that affiliation services fall within the educational-services exemption from GST. It reports that GST demands on affiliation fees were treated as unsustainable, with refund of GST collected directed within four months and interest payable for default.
Note: It is a system-generated summary and is for quick reference only.