Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Exemption from GST - education programme and training offered by the applicant - The applicant is not approved / recognised to conduct coaching/ training of students as per the syllabus / curriculum prescribed by the Universities or Institutes like ICAI, ICSI etc. - the applicant is not covered under the definition of “educational institution” - Liable to GST - AAR
Exemption from GST - education programme and training offered by the applicant - The applicant is not approved / recognised to conduct coaching/ training of students as per the syllabus / curriculum prescribed by the Universities or Institutes like ICAI, ICSI etc. - the applicant is not covered under the definition of “educational institution” - Liable to GST - AAR
Note: It is a system-generated summary and is for quick reference only.
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