Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Liability to charge GST - Public Distribution System (PDS) - Fair Price Shop - Supply of goods i.e. S. K. Oil to ration card holders - license issued by the Government of West Bengal, authorizing as a “Dealer” as defined under Kerosene Control Order, 1968 - The AAAR held that their services were exempt from GST, rendering the question of charging GST to the State Government inapplicable. - The AAAR concluded that since the appellant acted as an agent for the State Government and their services were exempt from GST, the ancillary charges associated with the distribution of SK Oil were also not subject to GST. - On the issue of composite supply, AAAR held that it was identified as a single supply of service to the State Government by distributing SK Oil to ration card holders. Therefore, the concept of composite supply was not applicable to this case.
Liability to charge GST - Public Distribution System (PDS) - Fair Price Shop - Supply of goods i.e. S. K. Oil to ration card holders - license issued by the Government of West Bengal, authorizing as a “Dealer” as defined under Kerosene Control Order, 1968 - The AAAR held that their services were exempt from GST, rendering the question of charging GST to the State Government inapplicable. - The AAAR concluded that since the appellant acted as an agent for the State Government and their services were exempt from GST, the ancillary charges associated with the distribution of SK Oil were also not subject to GST. - On the issue of composite supply, AAAR held that it was identified as a single supply of service to the State Government by distributing SK Oil to ration card holders. Therefore, the concept of composite supply was not applicable to this case.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
