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...
Exemption from GST - services provided by the applicant for desilting and cleaning the Najafgarh Drain -This exemption is granted under Sl. No. 3A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017. The ruling identified the service as a composite supply, where the goods component is less than 25% of the contract value, and the activity falls within the scope of functions related to public health and sanitation management as per the Constitution. - AAR
Exemption from GST - services provided by the applicant for desilting and cleaning the Najafgarh Drain -This exemption is granted under Sl. No. 3A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017. The ruling identified the service as a composite supply, where the goods component is less than 25% of the contract value, and the activity falls within the scope of functions related to public health and sanitation management as per the Constitution. - AAR
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