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...
Agricultural Produce or not? - Nature of warehoused goods - tea produce - The products stored in the warehouse of the appellant are not the agricultural produce - the supply of warehouse services used for packing & storage of tea is not eligible of exemption under GST.
Agricultural Produce or not? - Nature of warehoused goods - tea produce - The products stored in the warehouse of the appellant are not the agricultural produce - the supply of warehouse services used for packing & storage of tea is not eligible of exemption under GST.
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