Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Exemption from GST - supply of cereals, pulses and flour - sale under the brand name or not - the goods are being supplied through the “More Stores” which is a registered brand as on the 15th May 2017 irrespective of whether or not the brand would be subsequently deregistered and further, the name “Aditya Birla Retail Limited” also appears on the unit container. - Not eligible for exemption - AAR
Exemption from GST - supply of cereals, pulses and flour - sale under the brand name or not - the goods are being supplied through the “More Stores” which is a registered brand as on the 15th May 2017 irrespective of whether or not the brand would be subsequently deregistered and further, the name “Aditya Birla Retail Limited” also appears on the unit container. - Not eligible for exemption - AAR
Note: It is a system-generated summary and is for quick reference only.
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