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 - nominal amount of recoveries made by the Applicant from the employees who are provided food in the factory canteen - The ruling emphasized the principle that services provided by an employer to an employee, in the course of employment, are outside the scope of GST, but this does not apply to facilities like canteens where the employer recovers a cost from employees. - AAR
Supply or not - nominal amount of recoveries made by the Applicant from the employees who are provided food in the factory canteen - The ruling emphasized the principle that services provided by an employer to an employee, in the course of employment, are outside the scope of GST, but this does not apply to facilities like canteens where the employer recovers a cost from employees. - AAR
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