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...
Refund of unutilised credit - export of service - there is one-to-one relation and indefeasible right undeniable - The calculation should not deprive the appellant from the relief admissible in the respective quarter giving due regard to the spirit of the Board circular. - AT
Refund of unutilised credit - export of service - there is one-to-one relation and indefeasible right undeniable - The calculation should not deprive the appellant from the relief admissible in the respective quarter giving due regard to the spirit of the Board circular. - AT
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