Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Composite job-work involving cutting, sorting, plate preparation, offset printing, drying, finishing, quality checks, bundling and return of kraft or duplex paper is treated as a composite supply, with offset printing as the principal supply and ancillary activities following its tax treatment. The concessional printing job-work entry for goods under Chapters 48 and 49 applies only where the printed goods attract central tax at 2.5% or nil. As kraft paper and duplex paper attract 18% GST, the concessional entry does not apply; the residuary job-work entry applies, resulting in GST at 18%.
Composite job-work involving cutting, sorting, plate preparation, offset printing, drying, finishing, quality checks, bundling and return of kraft or duplex paper is treated as a composite supply, with offset printing as the principal supply and ancillary activities following its tax treatment. The concessional printing job-work entry for goods under Chapters 48 and 49 applies only where the printed goods attract central tax at 2.5% or nil. As kraft paper and duplex paper attract 18% GST, the concessional entry does not apply; the residuary job-work entry applies, resulting in GST at 18%.
Note: It is a system-generated summary and is for quick reference only.
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