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...
Disallowing contribution to gratuity fund - Once the provisions of contribution to gratuity fund are specifically covered by Section 36(1)(v), as is the admitted position on the facts of the case, section 37(1) can obviously not have any application - AT
Disallowing contribution to gratuity fund - Once the provisions of contribution to gratuity fund are specifically covered by Section 36(1)(v), as is the admitted position on the facts of the case, section 37(1) can obviously not have any application - AT
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