Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Classification of supply - supply of services - business of leasing of pallets, crates and containers - interstate movement of goods between the Units of the appellant or between the Unit of the appellant and customers premises - The transactions cannot be said to be mere movement of goods not amounting to a supply in terms of Section 7 of the CGST Act, 2017 as the said transaction would fall under the ambit of supply of services in terms of section 7 of the CGST Act. 2017. - AAAR
Classification of supply - supply of services - business of leasing of pallets, crates and containers - interstate movement of goods between the Units of the appellant or between the Unit of the appellant and customers premises - The transactions cannot be said to be mere movement of goods not amounting to a supply in terms of Section 7 of the CGST Act, 2017 as the said transaction would fall under the ambit of supply of services in terms of section 7 of the CGST Act. 2017. - AAAR
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