Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported ...
Equivalent-value attachment can reach pre-existing assets, but jointly owned property remains protected beyond the accused's attributable proceeds of ...
Pre-registration physical verification becomes mandatory to prevent non-existent business registrations and support timely GST registration processing...
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Health insurance services supplied under MEDISEP Phase-II to Clause A beneficiaries qualify for GST exemption where the State Government pays the entire premium under the insurance scheme. The State Government is the recipient of the insurance service because it alone bears the premium liability; employees, pensioners and family members remain insured beneficiaries without changing that status. The exemption under Sl. No. 40 of Notification No. 12/2017-Central Tax (Rate) is not conditional on the Government being the insured person or receiving insurance benefits. Premium received for this exempt supply is not taxable, subject to continued full Government payment. The position excludes Clause B beneficiaries.
Health insurance services supplied under MEDISEP Phase-II to Clause A beneficiaries qualify for GST exemption where the State Government pays the entire premium under the insurance scheme. The State Government is the recipient of the insurance service because it alone bears the premium liability; employees, pensioners and family members remain insured beneficiaries without changing that status. The exemption under Sl. No. 40 of Notification No. 12/2017-Central Tax (Rate) is not conditional on the Government being the insured person or receiving insurance benefits. Premium received for this exempt supply is not taxable, subject to continued full Government payment. The position excludes Clause B beneficiaries.
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