Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Levy of GST of advances received - time of supply - supply of goods and supply of services of works contract - the supply/ service under second contract commences commences only on completion of all the milestone activities of first contract (supply of goods). Therefore, it is evident that each Contract is independent and every milestone supply made from the individual contract is, an independent transaction. - benefit of Notification No. 66/2017 available to the assessee - No GST to paid at the time of advance received in respect to supply of goods - AAR
Levy of GST of advances received - time of supply - supply of goods and supply of services of works contract - the supply/ service under second contract commences commences only on completion of all the milestone activities of first contract (supply of goods). Therefore, it is evident that each Contract is independent and every milestone supply made from the individual contract is, an independent transaction. - benefit of Notification No. 66/2017 available to the assessee - No GST to paid at the time of advance received in respect to supply of goods - AAR
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