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...
By virtue of the specific exclusion of “first taxable sellers“ from the scheme of payment of presumptive tax under “clause (d)“ of section 6(5), the lower authorities including the Tribunal have rightly rejected the claim of the petitioners - HC
By virtue of the specific exclusion of “first taxable sellers“ from the scheme of payment of presumptive tax under “clause (d)“ of section 6(5), the lower authorities including the Tribunal have rightly rejected the claim of the petitioners - HC
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