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...
It is settled principle of interpretation of fiscal law that taxing statute should be construed strictly. When the provision is free from doubt or ambiguity, there is no need to draw any analogy. If the subject comes within the letter of the provision, then it must be taxed however great the hardship appears to be to the mind of the court. - AT
It is settled principle of interpretation of fiscal law that taxing statute should be construed strictly. When the provision is free from doubt or ambiguity, there is no need to draw any analogy. If the subject comes within the letter of the provision, then it must be taxed however great the hardship appears to be to the mind of the court. - AT
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