Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Classification of supply - rate of tax - supply of ice cream from ice cream parlour - Ice cream sold by the outlets of the applicant are already manufactured ice-cream; that it is not their case that the ice cream were manufactured/cooked/prepared by them; that the applicant is on record that their ice cream division was sold way back in the year 2017 & therefore ice cream sold by the applicant’s outlet would not fall within the ambit of ‘restaurant service’ and is supply of goods and hence would attract GST at the rate of 18%. - AAR
Classification of supply - rate of tax - supply of ice cream from ice cream parlour - Ice cream sold by the outlets of the applicant are already manufactured ice-cream; that it is not their case that the ice cream were manufactured/cooked/prepared by them; that the applicant is on record that their ice cream division was sold way back in the year 2017 & therefore ice cream sold by the applicant’s outlet would not fall within the ambit of ‘restaurant service’ and is supply of goods and hence would attract GST at the rate of 18%. - AAR
Note: It is a system-generated summary and is for quick reference only.
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