Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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Exemption from GST - Godown Rent collected from the CCI - CCI has purchased raw cotton from farmers in the primary market and then processed it in ginning mills on job work basis - The warehousing services rendered by the applicant to CCI do not fall under Entry 24B Notification No. 21/2019 dated:30.09.2019 and hence are taxable at the rate of 9% under CGST and SGST each. - AAR
Exemption from GST - Godown Rent collected from the CCI - CCI has purchased raw cotton from farmers in the primary market and then processed it in ginning mills on job work basis - The warehousing services rendered by the applicant to CCI do not fall under Entry 24B Notification No. 21/2019 dated:30.09.2019 and hence are taxable at the rate of 9% under CGST and SGST each. - AAR
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