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...
Applicable GST SAC and GST rate - - providing boarding and lodging to the students - There are two distinct supplies in this contract one for accommodation and the other for food - The SAC for supply of accommodation is ‘99631’ - this is exempt in the present case as per day rent is below Rs.1000/- - The SAC for supply of food is ‘99633’ and taxable at the rate is: i. 6% CGST & SGST each with ITC upto 14.11.2017. ii. 2.5% CGST & SGST each without ITC thereafter from 15.11.2017 onwards - AAR
Applicable GST SAC and GST rate - - providing boarding and lodging to the students - There are two distinct supplies in this contract one for accommodation and the other for food - The SAC for supply of accommodation is ‘99631’ - this is exempt in the present case as per day rent is below Rs.1000/- - The SAC for supply of food is ‘99633’ and taxable at the rate is: i. 6% CGST & SGST each with ITC upto 14.11.2017. ii. 2.5% CGST & SGST each without ITC thereafter from 15.11.2017 onwards - AAR
Note: It is a system-generated summary and is for quick reference only.