Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Exemption under Article 243G of the constitution or not - pure services - The Authority for advance ruling (AAR) established that the supply of certain manpower services to hostels and residential schools/colleges run by the Social Welfare Department is exempt from GST. This exemption applies because these services are directly related to functions entrusted to Panchayats or Municipalities under the Constitution, specifically catering to the welfare of weaker sections, including Scheduled Castes and Tribes. Conversely, manpower services like Data Entry Operators, Drivers, and other administrative staff provided to Zilla Panchayat, Taluk Panchayat, or Social Welfare Department do not qualify for this exemption and are subject to an 18% GST rate.
Exemption under Article 243G of the constitution or not - pure services - The Authority for advance ruling (AAR) established that the supply of certain manpower services to hostels and residential schools/colleges run by the Social Welfare Department is exempt from GST. This exemption applies because these services are directly related to functions entrusted to Panchayats or Municipalities under the Constitution, specifically catering to the welfare of weaker sections, including Scheduled Castes and Tribes. Conversely, manpower services like Data Entry Operators, Drivers, and other administrative staff provided to Zilla Panchayat, Taluk Panchayat, or Social Welfare Department do not qualify for this exemption and are subject to an 18% GST rate.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
