Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Passenger transportation follows the place of embarkation for a continuous journey. Where either the supplier or passenger is outside India, a short transit stop does not amount to a stopover or interrupt the journey; transportation embarking outside India consequently has a place of supply outside India and is not subject to GST. Where both supplier and passenger are in India, embarkation from Kolkata makes the service an intra-State supply liable to CGST and WBGST at the notified rate, with economy-class treatment subject to the input tax credit condition. Air transportation of human remains falls within funeral, burial, crematorium or mortuary services and is neither a supply of goods nor services, so remains outside GST.
Passenger transportation follows the place of embarkation for a continuous journey. Where either the supplier or passenger is outside India, a short transit stop does not amount to a stopover or interrupt the journey; transportation embarking outside India consequently has a place of supply outside India and is not subject to GST. Where both supplier and passenger are in India, embarkation from Kolkata makes the service an intra-State supply liable to CGST and WBGST at the notified rate, with economy-class treatment subject to the input tax credit condition. Air transportation of human remains falls within funeral, burial, crematorium or mortuary services and is neither a supply of goods nor services, so remains outside GST.
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