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...
CENVAT Credit - input services - Goods Transport Agency (GTA) services - outward transportation - The ‘place of removal’ is the premises of the buyer, not the factory gate of the seller, as the finished goods are cleared by the appellant on ‘FOR destination basis’ - the appellant is entitled to cenvat credit on the GTA services for outward transportation of the goods sold on FOR destination basis - AT
CENVAT Credit - input services - Goods Transport Agency (GTA) services - outward transportation - The ‘place of removal’ is the premises of the buyer, not the factory gate of the seller, as the finished goods are cleared by the appellant on ‘FOR destination basis’ - the appellant is entitled to cenvat credit on the GTA services for outward transportation of the goods sold on FOR destination basis - AT
Note: It is a system-generated summary and is for quick reference only.