Own-account subcontracted services escape intermediary classification when suppliers perform substantive obligations rather than arrange another perso...
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...
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Concessional GST on specified works contracts supplied to a Government Entity requires an eligible recipient and civil or original works predominantly intended for use other than commerce, industry, business or profession. Registration under co-operative societies legislation does not itself establish that a society was created by statute, while project funding and supervision do not prove governmental establishment. The governmental-establishment route also requires at least 90% participation through equity or control, and procurement must relate to entrusted work. For the disputed spinning-mill works, governmental establishment was not proved, and the factory buildings were independently intended for industrial and commercial use, so the residual 18% aggregate GST rate applied. Social objectives and administrative approvals do not override the notified conditions or rate.
Concessional GST on specified works contracts supplied to a Government Entity requires an eligible recipient and civil or original works predominantly intended for use other than commerce, industry, business or profession. Registration under co-operative societies legislation does not itself establish that a society was created by statute, while project funding and supervision do not prove governmental establishment. The governmental-establishment route also requires at least 90% participation through equity or control, and procurement must relate to entrusted work. For the disputed spinning-mill works, governmental establishment was not proved, and the factory buildings were independently intended for industrial and commercial use, so the residual 18% aggregate GST rate applied. Social objectives and administrative approvals do not override the notified conditions or rate.
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