Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
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Storage and warehousing of agricultural produce is exempt, but that exemption does not extend to separately hired godowns used exclusively for the exempt outward service. Renting such godowns constitutes an independent supply of rental or leasing of non-residential property and attracts GST at 18%. Where the lessor is registered, tax is payable under forward charge. Where an unregistered person rents a godown to a registered recipient, the amended reverse-charge entry applies, making the recipient liable to pay GST at 18% from 10.10.2024.
Storage and warehousing of agricultural produce is exempt, but that exemption does not extend to separately hired godowns used exclusively for the exempt outward service. Renting such godowns constitutes an independent supply of rental or leasing of non-residential property and attracts GST at 18%. Where the lessor is registered, tax is payable under forward charge. Where an unregistered person rents a godown to a registered recipient, the amended reverse-charge entry applies, making the recipient liable to pay GST at 18% from 10.10.2024.
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