Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Classification - E-Commerce Operator or not - intends to own, develop an electronic/digital platform for booking of cabs - Appellant is liable to be registered in view of Section 24(iv) of CGST Act, 2017 - appellant is liable to pay GST as if he is the supplier of service i.e. passenger transportation services. - Value of supply will be equal to Ride charge less Discount in view of Section 15(1) & (3)(a) of CGST Act, 2017 - the services supplied in terms of passenger transportation service will be taxable at the rate of 5% under Service Accounting Code 996412 as per Scheme of Classification. - AAR
Classification - E-Commerce Operator or not - intends to own, develop an electronic/digital platform for booking of cabs - Appellant is liable to be registered in view of Section 24(iv) of CGST Act, 2017 - appellant is liable to pay GST as if he is the supplier of service i.e. passenger transportation services. - Value of supply will be equal to Ride charge less Discount in view of Section 15(1) & (3)(a) of CGST Act, 2017 - the services supplied in terms of passenger transportation service will be taxable at the rate of 5% under Service Accounting Code 996412 as per Scheme of Classification. - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
