Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Eligibility for tax exemption under GST Act - mixed supply - ticket charges collected in relation to an Agricultural exhibition - The Advance ruling authority concluded that the applicant is eligible to claim exemption from GST on ticket charges collected for the agricultural exhibition. - However, this exemption is subject to the condition that the services provided during the exhibition are related to functions entrusted to a Panchayat under Article 243G of the Constitution. - Activities unrelated to these functions are taxable at the standard GST rate of 18%.
Eligibility for tax exemption under GST Act - mixed supply - ticket charges collected in relation to an Agricultural exhibition - The Advance ruling authority concluded that the applicant is eligible to claim exemption from GST on ticket charges collected for the agricultural exhibition. - However, this exemption is subject to the condition that the services provided during the exhibition are related to functions entrusted to a Panchayat under Article 243G of the Constitution. - Activities unrelated to these functions are taxable at the standard GST rate of 18%.
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