Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
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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