Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Maintainability of Advance Ruling application - Classification of supply of service - rate of GST - In the applicant case, it is seen that the State authorities have already made investigations regarding the taxability of the products for which Advance Ruling is sought for and the questions raised by the applicant in their Advance Ruling application is one of the grounds raised in the Appeal - The application is not admitted under first proviso to Section 98 (2) of the CGST/TNGST Act 2017. - AAR
Maintainability of Advance Ruling application - Classification of supply of service - rate of GST - In the applicant case, it is seen that the State authorities have already made investigations regarding the taxability of the products for which Advance Ruling is sought for and the questions raised by the applicant in their Advance Ruling application is one of the grounds raised in the Appeal - The application is not admitted under first proviso to Section 98 (2) of the CGST/TNGST Act 2017. - AAR
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