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...
Exemption from GST - supply made to HMC - conservancy/solid waste management services as well as garbage collection and dumping services to the Conservancy Department - The applicant receives consideration only in respect of the quantity of the garbage lifted and removed. So, it may be inferred that the applicant's supply to HMC, which is a local authority as defined under section 2(69) of the GST Act, is a pure service. - The applicant's services to HMC is exempt - TDS under GST not required - AAR
Exemption from GST - supply made to HMC - conservancy/solid waste management services as well as garbage collection and dumping services to the Conservancy Department - The applicant receives consideration only in respect of the quantity of the garbage lifted and removed. So, it may be inferred that the applicant's supply to HMC, which is a local authority as defined under section 2(69) of the GST Act, is a pure service. - The applicant's services to HMC is exempt - TDS under GST not required - AAR
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