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...
Interest on refund u/s 38(2) of the Gujarat Value Added Tax Act, 2003 – on plain reading of subsection (2) of Section 38 “order” includes provisional assessment order/ provisional refund order - HC
Interest on refund u/s 38(2) of the Gujarat Value Added Tax Act, 2003 – on plain reading of subsection (2) of Section 38 “order” includes provisional assessment order/ provisional refund order - HC
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