Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Classification of supply - Supply of ready built body and the activity of mere mounting the body on chassis supplied by the owner - The fabrication of the body and then its mounting on the chassis appear to be two naturally bundled supplies, supplied in conjunction with each other - it is composite supply where the principal supply is that of the body, i.e. supply of goods - fall under classification HSN 8707 and liable to GST @ 28 %
Classification of supply - Supply of ready built body and the activity of mere mounting the body on chassis supplied by the owner - The fabrication of the body and then its mounting on the chassis appear to be two naturally bundled supplies, supplied in conjunction with each other - it is composite supply where the principal supply is that of the body, i.e. supply of goods - fall under classification HSN 8707 and liable to GST @ 28 %
Note: It is a system-generated summary and is for quick reference only.
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