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...
Refund Claim - export of services - Rejection of refund by the Commissioner (Appeals) solely on the ground that there was no clarity as to for which period such credit had been debited is not acceptable
Refund Claim - export of services - Rejection of refund by the Commissioner (Appeals) solely on the ground that there was no clarity as to for which period such credit had been debited is not acceptable
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