Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Classification of manufactured goods - rate of GST - amusement park ride karts commonly known as Go-karts - the 'amusement park ride karts' supplied by the applicant neither qualify as 'motor cars' nor as 'motor vehicle' under the Motor Vehicles Act, 1988 as they are not road worthy. They are also not designed for transport of persons and are meant only for amusement or entertainment for use on a fixed or restricted course. Hence they are not classifiable under CTH 8703. - the amusement park rides are taxable at 19% of GST i.e. 9% CGST and 9% SGST. - AAR
Classification of manufactured goods - rate of GST - amusement park ride karts commonly known as Go-karts - the 'amusement park ride karts' supplied by the applicant neither qualify as 'motor cars' nor as 'motor vehicle' under the Motor Vehicles Act, 1988 as they are not road worthy. They are also not designed for transport of persons and are meant only for amusement or entertainment for use on a fixed or restricted course. Hence they are not classifiable under CTH 8703. - the amusement park rides are taxable at 19% of GST i.e. 9% CGST and 9% SGST. - AAR
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