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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Printing on paper and content owned by a GST-registered customer constitutes job work under Heading 9988; where the customer is unregistered, it is a service of treatment or processing of goods belonging to another person under the same heading. Concessional GST treatment applies only to specified printing and to qualifying goods under Chapters 48 or 49 that themselves attract the prescribed concessional or nil rate; other printing services fall under residual entries. Printing religious books using the printer's paper and consumables is a composite supply in which printing is the principal supply. It is classifiable as a printing service under Heading 9989, rather than as a supply of printed books, and attracts the residual GST rate.
Printing on paper and content owned by a GST-registered customer constitutes job work under Heading 9988; where the customer is unregistered, it is a service of treatment or processing of goods belonging to another person under the same heading. Concessional GST treatment applies only to specified printing and to qualifying goods under Chapters 48 or 49 that themselves attract the prescribed concessional or nil rate; other printing services fall under residual entries. Printing religious books using the printer's paper and consumables is a composite supply in which printing is the principal supply. It is classifiable as a printing service under Heading 9989, rather than as a supply of printed books, and attracts the residual GST rate.
Note: It is a system-generated summary and is for quick reference only.
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