Transfer-pricing adjustments must reflect functional comparability, working-capital effects, and avoid duplicating interest on associated-enterprise r...
Restricted gold import conditions: breach permits absolute confiscation, while redemption remains discretionary and is rarely disturbed on writ review...
Bail conditions in customs-duty evasion investigation permit continued inquiry while addressing evidence-tampering concerns through procedural safegua...
GST local-authority status is confined to bodies expressly enumerated in the CGST/KGST definition; a statutory body is not included merely because its constituting State law deems it a local authority. Accordingly, works contract services supplied to Kerala Water Authority attract GST at 18% from 1 January 2022 rather than the concessional local-authority rate. On delayed differential GST, interest applies only to the portion discharged through the electronic cash ledger, not to the portion paid through the electronic credit ledger.
GST local-authority status is confined to bodies expressly enumerated in the CGST/KGST definition; a statutory body is not included merely because its constituting State law deems it a local authority. Accordingly, works contract services supplied to Kerala Water Authority attract GST at 18% from 1 January 2022 rather than the concessional local-authority rate. On delayed differential GST, interest applies only to the portion discharged through the electronic cash ledger, not to the portion paid through the electronic credit ledger.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
