Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Pure-agent exclusion under Rule 33 requires satisfaction of...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as reservation services.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Pure-agent exclusion under Rule 33 requires satisfaction of every prescribed condition, including contractual authority to procure third-party services on the end customer's behalf. Hotel booking charges could not be excluded where the third-party booking agent invoiced the facilitator, indicating that it received and used the service in supplying its own hotel booking service, and where the recovered amount included a service charge not known to or authorised by the customer. The booking service is classified under SAC 998552 as reservation services for accommodation, cruises and package tours. CGST and SGST apply at 9% each on the entire consideration received from end customers.
Pure-agent exclusion under Rule 33 requires satisfaction of every prescribed condition, including contractual authority to procure third-party services on the end customer's behalf. Hotel booking charges could not be excluded where the third-party booking agent invoiced the facilitator, indicating that it received and used the service in supplying its own hotel booking service, and where the recovered amount included a service charge not known to or authorised by the customer. The booking service is classified under SAC 998552 as reservation services for accommodation, cruises and package tours. CGST and SGST apply at 9% each on the entire consideration received from end customers.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
