Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
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.
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