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...
Goods supplied to Mega Power Projects under International Competitive Bidding (ICB) - The observation made by the learned Commissioner to deny the exemption that “the goods manufactured by appellant i.e. cable tray and accessories falling under chapter subheading 73089090 which is used as support for laying the cable that is structures cannot be treated as machines, spare parts or raw materials to be used in making such goods of chapter 84” is completely irrelevant for the reason that goods falling under any of the chapter headings of Central Excise Tariff is exempted.
Goods supplied to Mega Power Projects under International Competitive Bidding (ICB) - The observation made by the learned Commissioner to deny the exemption that “the goods manufactured by appellant i.e. cable tray and accessories falling under chapter subheading 73089090 which is used as support for laying the cable that is structures cannot be treated as machines, spare parts or raw materials to be used in making such goods of chapter 84” is completely irrelevant for the reason that goods falling under any of the chapter headings of Central Excise Tariff is exempted.
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