Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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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