Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Exemption from GST - pure services being provided to a local authority (BBMP) - The Authority rules that the service of supplying teachers/lecturers to schools/colleges run by BBMP, on an outsourced basis, is exempted from GST. This exemption is granted under the category of pure services provided to a local authority by way of an activity related to promoting educational aspects, as per Notification 12/2017-Central Tax (Rate) dated 28.06.2017, as amended.
Exemption from GST - pure services being provided to a local authority (BBMP) - The Authority rules that the service of supplying teachers/lecturers to schools/colleges run by BBMP, on an outsourced basis, is exempted from GST. This exemption is granted under the category of pure services provided to a local authority by way of an activity related to promoting educational aspects, as per Notification 12/2017-Central Tax (Rate) dated 28.06.2017, as amended.
Note: It is a system-generated summary and is for quick reference only.