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 - Permissibility of various types of discounts when goods are cleared from the Depot after payment of duty from the factory gate - the place of removal is not the factory gate but the depot of the appellant - the discounts allowed in the price contracted for sale from the depot would be allowable as a deduction from such price - AT
Valuation - Permissibility of various types of discounts when goods are cleared from the Depot after payment of duty from the factory gate - the place of removal is not the factory gate but the depot of the appellant - the discounts allowed in the price contracted for sale from the depot would be allowable as a deduction from such price - AT
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