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 claim - jurisdiction - the appellants filed the refund claims to the Assistant Commissioner of Central Excise having jurisdiction over the factory of manufacturer. The said refund claim cannot be rejected on the ground that a part of the refund related to the warehouse of the exporter.
Refund claim - jurisdiction - the appellants filed the refund claims to the Assistant Commissioner of Central Excise having jurisdiction over the factory of manufacturer. The said refund claim cannot be rejected on the ground that a part of the refund related to the warehouse of the exporter.
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