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...
Liability of tax - movement of capital goods from the petitioner’s unit in SEZ to DTA unit - the plea of lease arrangement under which capital goods are transferred from Cochin to Udaipur is not convincing and acceptable. - from the documents relied on by the petitioner, the subject movement is an inter-state transfer and attracts Central Sales Tax - the case of the petitioner for exemption from payment of central sales tax on the ground that, movement of goods is in the course of import is also unsustainable and accordingly rejected. - HC
Liability of tax - movement of capital goods from the petitioner’s unit in SEZ to DTA unit - the plea of lease arrangement under which capital goods are transferred from Cochin to Udaipur is not convincing and acceptable. - from the documents relied on by the petitioner, the subject movement is an inter-state transfer and attracts Central Sales Tax - the case of the petitioner for exemption from payment of central sales tax on the ground that, movement of goods is in the course of import is also unsustainable and accordingly rejected. - HC
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