Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Exemption from GST - items imported and the services rendered by the applicant is in relation to loading, unloading, packing, storage and warehousing of ‘agricultural produce’ or not - AAR has given a ruling against the applicant. - After enduring multiple value additions and sales, the goods when imported into India, forfeits the quality to be considered as ‘marketable for primary market’. - The AAAR (appellate authority) upheld the ruling of the WBAAR, stating that the imported products did not meet the criteria to be considered as agricultural produce under GST laws.
Exemption from GST - items imported and the services rendered by the applicant is in relation to loading, unloading, packing, storage and warehousing of ‘agricultural produce’ or not - AAR has given a ruling against the applicant. - After enduring multiple value additions and sales, the goods when imported into India, forfeits the quality to be considered as ‘marketable for primary market’. - The AAAR (appellate authority) upheld the ruling of the WBAAR, stating that the imported products did not meet the criteria to be considered as agricultural produce under GST laws.
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