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 - the notional interest of the advance which is not only against the appellants manufactured goods but also towards other bought out items and service of the works contract is involved. - interest on advances cannot be included in the assessable value - AT
Valuation - the notional interest of the advance which is not only against the appellants manufactured goods but also towards other bought out items and service of the works contract is involved. - interest on advances cannot be included in the assessable value - AT
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