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...
Cenvat Credit - Input service - construction services for construction of factory building - prior to the amendment the setting up of a factory premises of a provider for output service relating to such a factory fell within the definition of ‘input service’ - AT
Cenvat Credit - Input service - construction services for construction of factory building - prior to the amendment the setting up of a factory premises of a provider for output service relating to such a factory fell within the definition of ‘input service’ - AT
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