Restaurant business transfers qualify for GST exemption as going concerns when operations can continue independently despite retained past liabilities...
Voluntary customs statements and seizure evidence support penalties for attempted export of red sanders where alleged retractions remain unsubstantiat...
GST exemption applies to electrical energy, including solar-generated electricity supplied to a power distribution corporation. Specified charges levied by registered government-owned electricity corporations do not attract reverse charge under section 9(3) or 9(4) in the circumstances described. Government ownership or control does not make a corporation or company Government for the reverse-charge entry concerning government services. The provision addressing specified supplies from unregistered suppliers does not apply to registered providers. The nature and taxability of the underlying services remain undetermined.
GST exemption applies to electrical energy, including solar-generated electricity supplied to a power distribution corporation. Specified charges levied by registered government-owned electricity corporations do not attract reverse charge under section 9(3) or 9(4) in the circumstances described. Government ownership or control does not make a corporation or company Government for the reverse-charge entry concerning government services. The provision addressing specified supplies from unregistered suppliers does not apply to registered providers. The nature and taxability of the underlying services remain undetermined.
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