Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Benefit of Notification No. 21/2002 - Assesse setup Petroleum Refinery and imported mobile cranes and claim concessional rate of duty - Cranes not specified in the list - The terminologies used in the Notification would have an important role to play. Where the exemption Notification ex facie applies, there was no reason as to why the purport thereof would be limited by giving a strict construction thereto - exemption allowed - AT
Benefit of Notification No. 21/2002 - Assesse setup Petroleum Refinery and imported mobile cranes and claim concessional rate of duty - Cranes not specified in the list - The terminologies used in the Notification would have an important role to play. Where the exemption Notification ex facie applies, there was no reason as to why the purport thereof would be limited by giving a strict construction thereto - exemption allowed - AT
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