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...
Classification of second hand goods - value of supply - GST Rate - Rule 32(5) of CGST Rules - If assessee not availed ITC on purchase of second hand goods the value of supply shall be the difference between the selling price and the purchase price and tax liability will have to be discharged accordingly
Classification of second hand goods - value of supply - GST Rate - Rule 32(5) of CGST Rules - If assessee not availed ITC on purchase of second hand goods the value of supply shall be the difference between the selling price and the purchase price and tax liability will have to be discharged accordingly
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