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 services - supply of tangible goods service or GTA service - providing of transit mixers for transportation of Ready Mix Concrete (RMC) by the appellant under agreements with various RMC manufactures - undisputedly for the purpose of transportation of RMC the consignment note was issued - criteria prescribed to classify the activity under “goods transport agency service‟ (GTA) is clearly satisfied. - AT
Classification of services - supply of tangible goods service or GTA service - providing of transit mixers for transportation of Ready Mix Concrete (RMC) by the appellant under agreements with various RMC manufactures - undisputedly for the purpose of transportation of RMC the consignment note was issued - criteria prescribed to classify the activity under “goods transport agency service‟ (GTA) is clearly satisfied. - AT
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