Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
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.
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