Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Levy of GST - education and training programmes conducted through its 13 co-operative training centres and 33 district co-operative boards - The applicant's activity is covered within the scope of supply of services and there is no exemption in respect of their supply.
Levy of GST - education and training programmes conducted through its 13 co-operative training centres and 33 district co-operative boards - The applicant's activity is covered within the scope of supply of services and there is no exemption in respect of their supply.
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