Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Levy of GST - reimbursement of expenses - failure to prove of being Pure Agent - GST is levied on reimbursement of expenses from the lessee by the lessor at actuals and expenses constitute composite supply, GST would be payable at a rate as applicable to the principal supply
Levy of GST - reimbursement of expenses - failure to prove of being Pure Agent - GST is levied on reimbursement of expenses from the lessee by the lessor at actuals and expenses constitute composite supply, GST would be payable at a rate as applicable to the principal supply
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