Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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Requirement of GST registration - dealing in brokerage of agricultural produce which is exempt - The AAR determined that the applicant's activities qualify as commission and brokerage services under GST laws. They clarified that regardless of the turnover, GST registration is required for persons involved in such services. The applicable GST rate for these services was determined to be 9% each for CGST and SGST.
Requirement of GST registration - dealing in brokerage of agricultural produce which is exempt - The AAR determined that the applicant's activities qualify as commission and brokerage services under GST laws. They clarified that regardless of the turnover, GST registration is required for persons involved in such services. The applicable GST rate for these services was determined to be 9% each for CGST and SGST.
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