Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Reversal of ITC (GST) - Manner of determination of input tax credit in respect of inputs or input services and reversal thereof - Supply of services having place of supply in Nepal or Bhutan shall not be considered as Exempted supplies - Rule 42 r.w.explanation to Rule 43
Reversal of ITC (GST) - Manner of determination of input tax credit in respect of inputs or input services and reversal thereof - Supply of services having place of supply in Nepal or Bhutan shall not be considered as Exempted supplies - Rule 42 r.w.explanation to Rule 43
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