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...
Classification of goods - preparation of Whole Wheat parota and Malabar parota - to be classified under Chapter heading 1905, attracting GST at the rate of 5% or otherwise? - The Appellant is indeed guilty of having not revealed the fact of an investigation pending against them by the DGGI on the issue of classification of Parota at the time of applying for an advance ruling - the provisions of Section 104 of the CGST Act is invoked, and it is declared that the advance ruling as void ab initio. - AAAR
Classification of goods - preparation of Whole Wheat parota and Malabar parota - to be classified under Chapter heading 1905, attracting GST at the rate of 5% or otherwise? - The Appellant is indeed guilty of having not revealed the fact of an investigation pending against them by the DGGI on the issue of classification of Parota at the time of applying for an advance ruling - the provisions of Section 104 of the CGST Act is invoked, and it is declared that the advance ruling as void ab initio. - AAAR
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