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...
Lease of plots to NMMC for Indoor Recreation Centre - the plots are leased by the applicant (a kind of pure services), to a Municipality i.e. a local authority in relation to a function entrusted to such Municipality under Article 243W of the Constitution and would be exempt as per Sr. No. 3 of Notification No. 12/2017-CentraI Tax (Rate)
Lease of plots to NMMC for Indoor Recreation Centre - the plots are leased by the applicant (a kind of pure services), to a Municipality i.e. a local authority in relation to a function entrusted to such Municipality under Article 243W of the Constitution and would be exempt as per Sr. No. 3 of Notification No. 12/2017-CentraI Tax (Rate)
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