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...
Refund of unutilised Input Tax Credit - rejection on the ground that the petitioner is a SEZ unit and they are not entitled to file any refund application, but only the supplier of service - Order of rejection set aside and the refund application allowed. - HC
Refund of unutilised Input Tax Credit - rejection on the ground that the petitioner is a SEZ unit and they are not entitled to file any refund application, but only the supplier of service - Order of rejection set aside and the refund application allowed. - HC
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