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 - packing charges - the assessee has under obligation to refund the amount of packing, which is not in dispute in the present case - the packing charge of ₹ 2 per kg collected by the appellant from their customer is not includible in the assessable value - AT
Valuation - packing charges - the assessee has under obligation to refund the amount of packing, which is not in dispute in the present case - the packing charge of ₹ 2 per kg collected by the appellant from their customer is not includible in the assessable value - AT
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