Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Classification of service - rate of tax applicable for works contract - construction of a structure meant predominantly for use as a cultural establishment - The Authority for Advance Ruling, Kerala, finds that the applicant is liable to pay GST at the rate of 12% [6% - CGST + 6% SGST] or 18% [9% CGST + 9% SGST], as per the entry at Item (vi) of SI No.3 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017. This determination is contingent upon the time of supply as determined under Section 14 of the CGST Act, 2017, falling between 21.09.2017 and 31.12.2021, or on or after 01.01.2022, respectively. - Further, the AAR concluded that the recipient indeed fell within the definition of "Governmental Authority.
Classification of service - rate of tax applicable for works contract - construction of a structure meant predominantly for use as a cultural establishment - The Authority for Advance Ruling, Kerala, finds that the applicant is liable to pay GST at the rate of 12% [6% - CGST + 6% SGST] or 18% [9% CGST + 9% SGST], as per the entry at Item (vi) of SI No.3 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017. This determination is contingent upon the time of supply as determined under Section 14 of the CGST Act, 2017, falling between 21.09.2017 and 31.12.2021, or on or after 01.01.2022, respectively. - Further, the AAR concluded that the recipient indeed fell within the definition of "Governmental Authority.
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