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...
Valuation of goods - whether the amount of sales tax collected by the appellant from the customers and retained with them is includible in the assessable value or not - prima facie case is against the assessee - AT
Valuation of goods - whether the amount of sales tax collected by the appellant from the customers and retained with them is includible in the assessable value or not - prima facie case is against the assessee - AT
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