Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Centage-based project management services for construction projects, including project reports, technical sanctions, tendering, supervision, monitoring and coordination, are classifiable as construction project management services under SAC 998339 and taxable at 18% GST. The pure-services exemption does not apply because State and coastal highways and tourism corridor roads were not established as roads or bridges within functions entrusted to Panchayats or Municipalities. The concerned Government Administrative Department is the recipient because it owns the projects, requisitions the services and assigns implementation. A funding agency that only disburses consideration, reviews and monitors does not become the recipient; invoices must be issued to the Administrative Department.
Centage-based project management services for construction projects, including project reports, technical sanctions, tendering, supervision, monitoring and coordination, are classifiable as construction project management services under SAC 998339 and taxable at 18% GST. The pure-services exemption does not apply because State and coastal highways and tourism corridor roads were not established as roads or bridges within functions entrusted to Panchayats or Municipalities. The concerned Government Administrative Department is the recipient because it owns the projects, requisitions the services and assigns implementation. A funding agency that only disburses consideration, reviews and monitors does not become the recipient; invoices must be issued to the Administrative Department.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
