Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Classification of supply - as per the definition of "person" under the GST Act, club/organization and member are distinct entities - the amount collected as membership subscription and admission fees from members is liable to GST as supply of services as such supply is made by them in lieu of consideration and secondly, such supply has been made in the course or furtherance of business since business includes provision by club, association, society, etc.
Classification of supply - as per the definition of "person" under the GST Act, club/organization and member are distinct entities - the amount collected as membership subscription and admission fees from members is liable to GST as supply of services as such supply is made by them in lieu of consideration and secondly, such supply has been made in the course or furtherance of business since business includes provision by club, association, society, etc.
Note: It is a system-generated summary and is for quick reference only.