Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Classification of supply of outputs - sale of goods or not - water sold as Water (other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container) - In the proposed Modus of purchase of ‘Raw effluent’, treat it on own account and supply the outputs at market rates, the classification of supply of outputs as sale of goods is correct. - The classification of Water recovered, which is de-mineralized water for Industrial use is classifiable under CTH 2201 as Waters - AAR
Classification of supply of outputs - sale of goods or not - water sold as Water (other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container) - In the proposed Modus of purchase of ‘Raw effluent’, treat it on own account and supply the outputs at market rates, the classification of supply of outputs as sale of goods is correct. - The classification of Water recovered, which is de-mineralized water for Industrial use is classifiable under CTH 2201 as Waters - AAR
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