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...
Denial of refund claim - appellant failed to submit any proof to establish any nexus between the inputs and the fact of the goods exported and that essential conditions for availment of refund under Notification No.17/2009-ST were not fulfilled - No refund - AT
Denial of refund claim - appellant failed to submit any proof to establish any nexus between the inputs and the fact of the goods exported and that essential conditions for availment of refund under Notification No.17/2009-ST were not fulfilled - No refund - AT
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