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...
Price variation clause - refund claim - reduction in price, resulting in excess payment of duty - in such case where price variation was anticipated, the appellant should have sought provisional assessment as provided in law - No refund - AT
Price variation clause - refund claim - reduction in price, resulting in excess payment of duty - in such case where price variation was anticipated, the appellant should have sought provisional assessment as provided in law - No refund - AT
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