Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Valuation - Manpower supply agency - Whether GST is payable only on the service charges / commission or Income received by whichever name by the Agency Supplying Manpower and not on the salary / wages and related payments made to the Employees - The Authority referenced Section 2(31) and Section 15 of the CGST Act, 2017, which define consideration and the value of taxable supply, respectively. They concluded that the entire payment received by the applicant constitutes consideration, and therefore GST is payable on the total amount received for the provision of services, including salaries/wages and related payments to employees.
Valuation - Manpower supply agency - Whether GST is payable only on the service charges / commission or Income received by whichever name by the Agency Supplying Manpower and not on the salary / wages and related payments made to the Employees - The Authority referenced Section 2(31) and Section 15 of the CGST Act, 2017, which define consideration and the value of taxable supply, respectively. They concluded that the entire payment received by the applicant constitutes consideration, and therefore GST is payable on the total amount received for the provision of services, including salaries/wages and related payments to employees.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
