Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
