Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Classification of services - Since all these activities undertaken by the Respondent could have been performed separately and independently with each other, the fact that the assessee is raising a singly consolidated invoice, in accordance with the Service Agreement, makes these supplies stipulated under this Agreement as mixed supply in terms of the provision of Section 2(74) of the CGST Act, 2017
Classification of services - Since all these activities undertaken by the Respondent could have been performed separately and independently with each other, the fact that the assessee is raising a singly consolidated invoice, in accordance with the Service Agreement, makes these supplies stipulated under this Agreement as mixed supply in terms of the provision of Section 2(74) of the CGST Act, 2017
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