Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Classification of supply of goods - Water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not flavoured (other than drinking water packed in 20 litre bottles) - The case revolves around the classification of the output and water sold by the Appellant, an effluent treatment plant. Disputes arose regarding whether the output should be classified as goods and if the water sold falls under a specific heading. The AAAR ordered a re-examination of the matter by the lower authority in light of new evidence presented during the appeal process.
Classification of supply of goods - Water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not flavoured (other than drinking water packed in 20 litre bottles) - The case revolves around the classification of the output and water sold by the Appellant, an effluent treatment plant. Disputes arose regarding whether the output should be classified as goods and if the water sold falls under a specific heading. The AAAR ordered a re-examination of the matter by the lower authority in light of new evidence presented during the appeal process.
Note: It is a system-generated summary and is for quick reference only.