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...
Classification of services - hospitality industry services - Since the Applicant is raising separate invoices for the services supplied by him to AMSL, there is no provision of 'bundled services’ to AMSL by the applicant, but two separate supply of services. - Since there is no provision of 'bundled services' by the applicant to AMSL, the same is not covered under the definition of 'composite supply.' - The service of supply of food provided by the applicant is also covered under the above entry of the and hence attracts GST at 5%. - AAR
Classification of services - hospitality industry services - Since the Applicant is raising separate invoices for the services supplied by him to AMSL, there is no provision of 'bundled services’ to AMSL by the applicant, but two separate supply of services. - Since there is no provision of 'bundled services' by the applicant to AMSL, the same is not covered under the definition of 'composite supply.' - The service of supply of food provided by the applicant is also covered under the above entry of the and hence attracts GST at 5%. - AAR
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