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Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff Heading 8902, attracting a GST rate of 5% (2.5% CGST + 2.5% SGST) - The authority clarified that the supply of goods or services during the warranty period, without consideration, in discharge of the warranty obligation, is not liable to GST. Additional consideration, if received, for such supplies, will be liable to GST at the applicable rate. - Repair or maintenance services of fishing vessels, being a composite supply, were classified under SAC 998714 and subjected to GST at 5% (2.5% CGST + 2.5% SGST)
Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff Heading 8902, attracting a GST rate of 5% (2.5% CGST + 2.5% SGST) - The authority clarified that the supply of goods or services during the warranty period, without consideration, in discharge of the warranty obligation, is not liable to GST. Additional consideration, if received, for such supplies, will be liable to GST at the applicable rate. - Repair or maintenance services of fishing vessels, being a composite supply, were classified under SAC 998714 and subjected to GST at 5% (2.5% CGST + 2.5% SGST)
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