Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Scope of Advance Ruling Authority u/s 97 of the CGST Act/TNGST - question relates to charging of IGST or SGST & CGST on such sales for which appellant get orders from overseas customers, but delivery is made locally (within Tamil Nadu) and payment is received in foreign currency - since issue for which Advance Ruling is sought depends on the ‘Place of Supply’ of the goods, which is not in the ambit of this authority
Scope of Advance Ruling Authority u/s 97 of the CGST Act/TNGST - question relates to charging of IGST or SGST & CGST on such sales for which appellant get orders from overseas customers, but delivery is made locally (within Tamil Nadu) and payment is received in foreign currency - since issue for which Advance Ruling is sought depends on the ‘Place of Supply’ of the goods, which is not in the ambit of this authority
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