Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Levy of GST - Tapping/ extraction of Lisa/Resin from reserved forest, van panchayat and civil forest by the selected bidder/contractor - Tapping/ extraction of Lisa/Resin from private (Naap) land on the basis of permit issued by the applicant - The activity by contractor / individual permit holder is a composite supply and supply of goods i.e. Oleo Resin (Lisa) is the principal supply hence GST @ 5 % (2.5% + 2.5%) is payable. - AAR
Levy of GST - Tapping/ extraction of Lisa/Resin from reserved forest, van panchayat and civil forest by the selected bidder/contractor - Tapping/ extraction of Lisa/Resin from private (Naap) land on the basis of permit issued by the applicant - The activity by contractor / individual permit holder is a composite supply and supply of goods i.e. Oleo Resin (Lisa) is the principal supply hence GST @ 5 % (2.5% + 2.5%) is payable. - AAR
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