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...
Entitlement for refund - locus of the present petitioner - change in the parties to contract - if the imposition of tax is not referred in the taxing statute, it should not apply even in the case of refund. - HC
Entitlement for refund - locus of the present petitioner - change in the parties to contract - if the imposition of tax is not referred in the taxing statute, it should not apply even in the case of refund. - HC
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