Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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Eligibility for exemption from GST - supply of services in the nature of subscription to the J-Gate by the educational institutions - supply of online journals and periodicals - The question before the lower Authority was regarding their eligibility to the exemption notification. There was no question regarding classification and rate of tax of the supply made by the appellant. - Benefit of exemption available - AAAR
Eligibility for exemption from GST - supply of services in the nature of subscription to the J-Gate by the educational institutions - supply of online journals and periodicals - The question before the lower Authority was regarding their eligibility to the exemption notification. There was no question regarding classification and rate of tax of the supply made by the appellant. - Benefit of exemption available - AAAR
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