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...
Cenvat credit - import of capital goods against the Target Plus Scheme - in the absence of any allegation regarding non receipt of capital goods and the appellant's non entitlement of any other ground, the credit on these capital goods received and installed in the appellant's premises cannot be denied - AT
Cenvat credit - import of capital goods against the Target Plus Scheme - in the absence of any allegation regarding non receipt of capital goods and the appellant's non entitlement of any other ground, the credit on these capital goods received and installed in the appellant's premises cannot be denied - AT
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