Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
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Industrial consumer or institutional consumer? - Trading of Food grains, Sugars, Edible Oils etc. (unbranded) - Levy of GST on goods supplied by the applicant through the Nodal Agency - The AAR held that, the Department for Women, Children, Disabled & Senior Citizens qualifies as an institutional consumer if specific conditions are met, exempting the supplied goods from GST. - Goods supplied through the Nodal Agency, HACA, are also exempt from GST under the same conditions.
Industrial consumer or institutional consumer? - Trading of Food grains, Sugars, Edible Oils etc. (unbranded) - Levy of GST on goods supplied by the applicant through the Nodal Agency - The AAR held that, the Department for Women, Children, Disabled & Senior Citizens qualifies as an institutional consumer if specific conditions are met, exempting the supplied goods from GST. - Goods supplied through the Nodal Agency, HACA, are also exempt from GST under the same conditions.
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