Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Classification of supply - activity of printing of Question Paper, OMR Sheets, Answer Sheets, Marks sheets, Certificate, and other documents related/ required by the Board as well as Universities on behalf educational Institutions - The Authority for Advance Ruling, Uttar Pradesh, rules in favor of the applicant, stating that their printing activities for educational institutions constitute a supply of services. They are eligible for exemption under Sr. No. 66 of Notification No. 12/2017-CT (Rate) for services related to the conduct of examinations.
Classification of supply - activity of printing of Question Paper, OMR Sheets, Answer Sheets, Marks sheets, Certificate, and other documents related/ required by the Board as well as Universities on behalf educational Institutions - The Authority for Advance Ruling, Uttar Pradesh, rules in favor of the applicant, stating that their printing activities for educational institutions constitute a supply of services. They are eligible for exemption under Sr. No. 66 of Notification No. 12/2017-CT (Rate) for services related to the conduct of examinations.
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