Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Scope of advance ruling (AAR) - The ruling is sought on two questions: GST applicability on electricity produced from solar panels and on services provided by KSEB. - The admissibility of the second question is questioned as it pertains to the recipient of services (applicant) and not a transaction proposed by them, as required for an advance ruling. - It's established that electricity generated from solar panels falls under goods, specifically exempted from GST. However, the ruling cannot be given on the second question as it doesn't meet the criteria for advance rulings under the CGST Act.
Scope of advance ruling (AAR) - The ruling is sought on two questions: GST applicability on electricity produced from solar panels and on services provided by KSEB. - The admissibility of the second question is questioned as it pertains to the recipient of services (applicant) and not a transaction proposed by them, as required for an advance ruling. - It's established that electricity generated from solar panels falls under goods, specifically exempted from GST. However, the ruling cannot be given on the second question as it doesn't meet the criteria for advance rulings under the CGST Act.
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