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...
Valuation - Renting of immovable property service - inclusion of amount towards Repair and Maintenance services - The issue of inclusion of the consideration/ expenditure made on repairs and maintenance cannot be included for demand of tax - the said expenditure cannot be considered as extra consideration towards the lease rent. - AT
Valuation - Renting of immovable property service - inclusion of amount towards Repair and Maintenance services - The issue of inclusion of the consideration/ expenditure made on repairs and maintenance cannot be included for demand of tax - the said expenditure cannot be considered as extra consideration towards the lease rent. - AT
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