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...
Valuation - Sale of vehicles - Demand of differential amount of token tax/fees of the vehicles sold - Any clarification issued by the department to a notification cannot have retrospective effect - the department issued the clarification on 26.11.2019. It is not in dispute that after the issuance of the aforesaid clarification the token tax is being calculated on the value of the vehicle including the amount of GST. - The impugned notices directing the petitioner to deposit the differential amount of tax / GST for the period from 03.08.2019 to 26.11.2019, are set aside. - HC
Valuation - Sale of vehicles - Demand of differential amount of token tax/fees of the vehicles sold - Any clarification issued by the department to a notification cannot have retrospective effect - the department issued the clarification on 26.11.2019. It is not in dispute that after the issuance of the aforesaid clarification the token tax is being calculated on the value of the vehicle including the amount of GST. - The impugned notices directing the petitioner to deposit the differential amount of tax / GST for the period from 03.08.2019 to 26.11.2019, are set aside. - HC
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