Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
The service provided by the applicant for dredging and desilting Najafgarh Drain, as contracted by the Irrigation and Flood Control Department of the Government of Delhi, is exempt from GST. This exemption applies as per Sl. No. 3A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017, recognizing the service as a composite supply primarily involving services with a minor component of goods. The work aligns with the functions related to public health, sanitation, conservancy, and solid waste management under the Twelfth Schedule of Article 243W of the Indian Constitution. - AAR
The service provided by the applicant for dredging and desilting Najafgarh Drain, as contracted by the Irrigation and Flood Control Department of the Government of Delhi, is exempt from GST. This exemption applies as per Sl. No. 3A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017, recognizing the service as a composite supply primarily involving services with a minor component of goods. The work aligns with the functions related to public health, sanitation, conservancy, and solid waste management under the Twelfth Schedule of Article 243W of the Indian Constitution. - AAR
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TaxTMI 
TaxTMI 
of 4915 
