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...
Cenvat credit - timing of availing the balance 50% of credit on capital goods - the expressions “possession” and “use” had to be read together and once the goods are received, their actual installation and use may not be insisted upon. - AT
Cenvat credit - timing of availing the balance 50% of credit on capital goods - the expressions “possession” and “use” had to be read together and once the goods are received, their actual installation and use may not be insisted upon. - AT
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