Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Scope of Advance Ruling application - Transfer of unutilized balance in E-credit ledger on merger of distinct persons within same State having same PAN - Application for Advance Ruling on the issue of transfer to unutilized balance of Input tax credit lying in E-credit ledger is not maintainable. - AAR
Scope of Advance Ruling application - Transfer of unutilized balance in E-credit ledger on merger of distinct persons within same State having same PAN - Application for Advance Ruling on the issue of transfer to unutilized balance of Input tax credit lying in E-credit ledger is not maintainable. - AAR
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