Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
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Levy of GST - Aahana Naturopathy Centre - simultaneous running a Resort namely “Aahana-The Corbett wilderness” - The supply of services provided by the applicant, which is a composite supply, has been classified under sub-heading No. 996311 under 'Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like'. The exemption at Entry No. 74 of Exemption Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 is applicable to services falling under the Heading 9993. However, the nature of services provided by the applicant is covered under the sub-heading 996311 - the exemption available at Entry No. 74 of Exemption Notification No. 12/2017-Central Tax (Rate), dated 28- 6-2017 is not applicable to the applicant. - AAR
Levy of GST - Aahana Naturopathy Centre - simultaneous running a Resort namely “Aahana-The Corbett wilderness” - The supply of services provided by the applicant, which is a composite supply, has been classified under sub-heading No. 996311 under 'Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like'. The exemption at Entry No. 74 of Exemption Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 is applicable to services falling under the Heading 9993. However, the nature of services provided by the applicant is covered under the sub-heading 996311 - the exemption available at Entry No. 74 of Exemption Notification No. 12/2017-Central Tax (Rate), dated 28- 6-2017 is not applicable to the applicant. - AAR
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