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...
Effective date of the notification - It is now well settled legal principle that all fiscal statutes and provisions should be treated prospective application unless the law specifically indicates otherwise - appellant could have taken credit of EC & SHEC of the inputs or capital goods received in the factory on any day after 01.03.2015 but before 30.04.2015 and utilize it for the payment of Basic Excise Duty
Effective date of the notification - It is now well settled legal principle that all fiscal statutes and provisions should be treated prospective application unless the law specifically indicates otherwise - appellant could have taken credit of EC & SHEC of the inputs or capital goods received in the factory on any day after 01.03.2015 but before 30.04.2015 and utilize it for the payment of Basic Excise Duty
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