Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Commission Agents - service of supplying dry chillies on behalf of farmers to the traders - Even the APMC Act considers them as agricultural produce - the applicant does not fall under the category of persons to be compulsorily registered u/s 24(vii) - However the applicant is liable to get registered u/s 22(i) of the CGST Act 2017.
Commission Agents - service of supplying dry chillies on behalf of farmers to the traders - Even the APMC Act considers them as agricultural produce - the applicant does not fall under the category of persons to be compulsorily registered u/s 24(vii) - However the applicant is liable to get registered u/s 22(i) of the CGST Act 2017.
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