Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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 4824 
Join Channel 
