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...
Imposition of any tax by way of a circular without making due amendment in the notification is patently without jurisdiction and is violative of the provisions of section 11 (1) read with section 3 of the CGST Act
Imposition of any tax by way of a circular without making due amendment in the notification is patently without jurisdiction and is violative of the provisions of section 11 (1) read with section 3 of the CGST Act
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