Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
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GST exemption applies from 10 October 2024 to NSQF-aligned vocational training supplied by a training body accredited with an Awarding Body recognised by NCVET, where NCVET has approved the relevant qualification package. Training in handheld-device repair and telecom-product assembly meeting those conditions falls within item (e)(iii) of Entry 69. Such structured, nationally recognised skill training is distinguished from generic commercial coaching and is classifiable as other education and training services not elsewhere classified under SAC 999294.
GST exemption applies from 10 October 2024 to NSQF-aligned vocational training supplied by a training body accredited with an Awarding Body recognised by NCVET, where NCVET has approved the relevant qualification package. Training in handheld-device repair and telecom-product assembly meeting those conditions falls within item (e)(iii) of Entry 69. Such structured, nationally recognised skill training is distinguished from generic commercial coaching and is classifiable as other education and training services not elsewhere classified under SAC 999294.
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