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...
Constitutional validity of levy of VAT on pure services like implementation, customization and other support services in respect of software - legislative competence - The contract for implementation, which is nothing but a service contract, is not liable to VAT - HC
Constitutional validity of levy of VAT on pure services like implementation, customization and other support services in respect of software - legislative competence - The contract for implementation, which is nothing but a service contract, is not liable to VAT - HC
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