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...
Purpose of transformer - Whether it is an accessory to the manufacture of the goods so as to claim concessional rate of tax - assessee would certainly fall within the meaning of the expression “goods required for use in the manufacture“ - exemption allowed - SC
Purpose of transformer - Whether it is an accessory to the manufacture of the goods so as to claim concessional rate of tax - assessee would certainly fall within the meaning of the expression “goods required for use in the manufacture“ - exemption allowed - SC
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