Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Zero-rated supply - It is clear that the supply of information technology enabled services rendered by the applicant to the recipient qualifies to fall under export of services on fulfilling the conditions specified under section 2(6) of the IGST Act, 2017, which in turn is considered as a zero-rated supply in terms of section 16 (l)(a) of the IGST Act, 2017. - AAR
Zero-rated supply - It is clear that the supply of information technology enabled services rendered by the applicant to the recipient qualifies to fall under export of services on fulfilling the conditions specified under section 2(6) of the IGST Act, 2017, which in turn is considered as a zero-rated supply in terms of section 16 (l)(a) of the IGST Act, 2017. - AAR
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