Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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
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