Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Classification of goods - second hand or used 'Paintings' - GST on margin - determination of the liability to pay tax - shall be paid by the applicant on the difference between the selling price and the purchase price and where the value of such supply is negative, it shall be ignored. - Provisions of Rule 32(5) of CGST Rules will be applicable. - The 'Paintings are classifiable under Heading 9701 of the GST Tariff - AAR
Classification of goods - second hand or used 'Paintings' - GST on margin - determination of the liability to pay tax - shall be paid by the applicant on the difference between the selling price and the purchase price and where the value of such supply is negative, it shall be ignored. - Provisions of Rule 32(5) of CGST Rules will be applicable. - The 'Paintings are classifiable under Heading 9701 of the GST Tariff - AAR
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