Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Valuation - value of goods / materials supplied free of cost by service recipient and used for providing taxable service of construction and industrial complex is not to be included in “gross amounts” because no price is charged for that by the assessee / service provider - AT
Valuation - value of goods / materials supplied free of cost by service recipient and used for providing taxable service of construction and industrial complex is not to be included in “gross amounts” because no price is charged for that by the assessee / service provider - AT
Note: It is a system-generated summary and is for quick reference only.