Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
The printing and supply of textbooks to JCERT and notebooks are considered supply of goods. However, printing and supply of 'Bilingual Parental Calendar' to JEPC and Comprehensive Report Progress Card to the Assam Government are treated as supply of services. The ruling also discussed the criteria for these classifications and the application of GST exemptions based on the nature of the supply. - AAR
The printing and supply of textbooks to JCERT and notebooks are considered supply of goods. However, printing and supply of 'Bilingual Parental Calendar' to JEPC and Comprehensive Report Progress Card to the Assam Government are treated as supply of services. The ruling also discussed the criteria for these classifications and the application of GST exemptions based on the nature of the supply. - AAR
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