Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
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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