Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Liability of GST - Healthcare services - supply of medicines, implants and other items to patients - the supply of medicines and allied items by the pharmacy run by the hospital can only be treated as an individual supply of medicine and allied items and therefore is liable to GST at the rates applicable for each such item as per the GST Tariff Schedule - the consultation services rendered by the applicant falls within the purview of healthcare services and accordingly is exempted from GST - AAR
Liability of GST - Healthcare services - supply of medicines, implants and other items to patients - the supply of medicines and allied items by the pharmacy run by the hospital can only be treated as an individual supply of medicine and allied items and therefore is liable to GST at the rates applicable for each such item as per the GST Tariff Schedule - the consultation services rendered by the applicant falls within the purview of healthcare services and accordingly is exempted from GST - AAR
Note: It is a system-generated summary and is for quick reference only.
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