GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Import of Information Technology Software - sale or service - end-user license is being provided to the customers in India. Appellant is the distributor of such end-use license - prima facie case is against the assessee - AT
Import of Information Technology Software - sale or service - end-user license is being provided to the customers in India. Appellant is the distributor of such end-use license - prima facie case is against the assessee - AT
Note: It is a system-generated summary and is for quick reference only.