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...
Online Information and Database Access or Retrieval (OIDAR) - appellant prima facie has reasonably good case that educational institutions, particularly, the Govt. institutions which are major recipients of OIDAR service did not/could not have used the said service for business or commerce as these are not institutions for business or commerce - AT
Online Information and Database Access or Retrieval (OIDAR) - appellant prima facie has reasonably good case that educational institutions, particularly, the Govt. institutions which are major recipients of OIDAR service did not/could not have used the said service for business or commerce as these are not institutions for business or commerce - AT
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