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 services - Gas Connection Charges - the appellant is distributing gas to its customers through pipes and for this purpose, it has installed an equipment called SKID at the customers’ site. - They are, therefore, for the use of the appellant and are not for use by the customers. - cannot be treated as Supply of Tangible Goods - demand set aside - AT
Classification of services - Gas Connection Charges - the appellant is distributing gas to its customers through pipes and for this purpose, it has installed an equipment called SKID at the customers’ site. - They are, therefore, for the use of the appellant and are not for use by the customers. - cannot be treated as Supply of Tangible Goods - demand set aside - AT
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