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...
Supply or not - subsidized deduction made from the Employees who are availing food in the factory - GST on nominal amount deducted from the salaries of its employees - since the Appellant had no explicit contractual agreement with regard to the canteen facility, the same cannot be equated to perquisites - the supply of food even at subsidised cost, is a supply within the meaning of Section 7 of the CGST Act, 2017 - AAAR
Supply or not - subsidized deduction made from the Employees who are availing food in the factory - GST on nominal amount deducted from the salaries of its employees - since the Appellant had no explicit contractual agreement with regard to the canteen facility, the same cannot be equated to perquisites - the supply of food even at subsidised cost, is a supply within the meaning of Section 7 of the CGST Act, 2017 - AAAR
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