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...
Constitutional validity of Section 234E - Court recalled its earlier order upholding validity - Section 234E though uses the word ‘fee’ but, it is in fact in the nature of penalty - applying the law in relation to the distinction between a ‘tax’ and a ‘fee’ alone will not be apposite in testing the validity
Constitutional validity of Section 234E - Court recalled its earlier order upholding validity - Section 234E though uses the word ‘fee’ but, it is in fact in the nature of penalty - applying the law in relation to the distinction between a ‘tax’ and a ‘fee’ alone will not be apposite in testing the validity
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