Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
When the GST liability would arise - Valuation - business of providing works contract and construction services - development of land - the levy is imposable on the date of completion of the construction as per Notification No. 06/2019 -Central Tax (Rate) - Notification no.3/2019-Central Tax (Rate) is applicable to this transaction even if the actual cost of construction is available. - AAR
When the GST liability would arise - Valuation - business of providing works contract and construction services - development of land - the levy is imposable on the date of completion of the construction as per Notification No. 06/2019 -Central Tax (Rate) - Notification no.3/2019-Central Tax (Rate) is applicable to this transaction even if the actual cost of construction is available. - AAR
Note: It is a system-generated summary and is for quick reference only.