Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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...
Loading railway-owned ballast into wagons using a JCB loader is treated as an independent cargo-handling service, not as part of the ballast supply. The ballast supply and subsequent loading were separately contracted, priced and invoiced, and title had passed to the Railways before loading; therefore, the activities were not naturally bundled as a composite supply. The service also does not constitute a works contract because it does not relate to immovable property. As the activity involved handling and loading only, without transportation or operation of railway rolling stock, it is classifiable as other cargo and baggage handling service under SAC 996719 and taxable at 18%.
Loading railway-owned ballast into wagons using a JCB loader is treated as an independent cargo-handling service, not as part of the ballast supply. The ballast supply and subsequent loading were separately contracted, priced and invoiced, and title had passed to the Railways before loading; therefore, the activities were not naturally bundled as a composite supply. The service also does not constitute a works contract because it does not relate to immovable property. As the activity involved handling and loading only, without transportation or operation of railway rolling stock, it is classifiable as other cargo and baggage handling service under SAC 996719 and taxable at 18%.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4778
Join Channel
TaxTMI 
