Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Levy of GST - cross border purchase and sale of goods - goods procured from vendor located outside India in a context where the goods so purchased are not brought into India - goods sold to customer located outside India, where goods are shipped directly from the vendor's premises (located outside India) to the customer's premises. - the applicant is selling goods for a consideration in the course or furtherance of business and as such the transaction tantamount to 'supply' in terms of the definition of 'supply' - Liable to GST as inter-state supply.
Levy of GST - cross border purchase and sale of goods - goods procured from vendor located outside India in a context where the goods so purchased are not brought into India - goods sold to customer located outside India, where goods are shipped directly from the vendor's premises (located outside India) to the customer's premises. - the applicant is selling goods for a consideration in the course or furtherance of business and as such the transaction tantamount to 'supply' in terms of the definition of 'supply' - Liable to GST as inter-state supply.
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