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...
Exemption for legal services - Nirma University - Governmental Authority or not - the appellant has not claimed to be satisfying the condition of 90 per cent or more participation by way of equity or control. - the appellant Nirma University cannot be termed as “Governmental Authority” within the definition of the said expression under clause (zf) of para 2 of Notification No. 12/2017-Central Tax. - Benefit of exemption not available - AAAR
Exemption for legal services - Nirma University - Governmental Authority or not - the appellant has not claimed to be satisfying the condition of 90 per cent or more participation by way of equity or control. - the appellant Nirma University cannot be termed as “Governmental Authority” within the definition of the said expression under clause (zf) of para 2 of Notification No. 12/2017-Central Tax. - Benefit of exemption not available - AAAR
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