Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Applicability of CGST and SGST Tax Rate - composite supply of works contract - listed works executed for Andhra Pradesh Industrial Infrastructure Corporation (APIIC) - it is evident that all of them are meant for business purpose only. Moreover, the applicant did not provide any information or documentary proof clarifying that the constructions are for use other than for commerce, industry, or any other business or profession, to be eligible for concessional rate of 12% (6% CGST + 6% SGST) - applicable rate of tax is 18% - AAR
Applicability of CGST and SGST Tax Rate - composite supply of works contract - listed works executed for Andhra Pradesh Industrial Infrastructure Corporation (APIIC) - it is evident that all of them are meant for business purpose only. Moreover, the applicant did not provide any information or documentary proof clarifying that the constructions are for use other than for commerce, industry, or any other business or profession, to be eligible for concessional rate of 12% (6% CGST + 6% SGST) - applicable rate of tax is 18% - AAR
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