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...
Refund of unutilized CENVAT Credit - denial on the ground of intervening changes in view of the intervening events with the implementation of GST - legitimate export incentives given to exporters of goods or service cannot be denied merely because of intervening changes. - HC
Refund of unutilized CENVAT Credit - denial on the ground of intervening changes in view of the intervening events with the implementation of GST - legitimate export incentives given to exporters of goods or service cannot be denied merely because of intervening changes. - HC
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