Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Classification of services - activity of insulating of bare M.S. Pipes provided by the customers on job work basis by using PU Foam and PE Film/HDPE jackets owned by the applicant - The AAR confirmed that the process undertaken by the applicant qualifies as manufacturing under Section 2(72) of the CGST Act, 2017 - The AAR observed that since the inputs were owned by the applicant and not the customer, the AAR ruled that the services are correctly classified under Sr. No. 27 of heading 9989 of the notification, attracting a GST of 18%. - The AAR further discussed the definition of job work in the context of GST, affirming that while the applicant's activities met the broader definition of job work, the specific conditions of Sr. No. 26 (pertaining to goods owned by another registered person) were not met due to the ownership status of the inputs.
Classification of services - activity of insulating of bare M.S. Pipes provided by the customers on job work basis by using PU Foam and PE Film/HDPE jackets owned by the applicant - The AAR confirmed that the process undertaken by the applicant qualifies as manufacturing under Section 2(72) of the CGST Act, 2017 - The AAR observed that since the inputs were owned by the applicant and not the customer, the AAR ruled that the services are correctly classified under Sr. No. 27 of heading 9989 of the notification, attracting a GST of 18%. - The AAR further discussed the definition of job work in the context of GST, affirming that while the applicant's activities met the broader definition of job work, the specific conditions of Sr. No. 26 (pertaining to goods owned by another registered person) were not met due to the ownership status of the inputs.
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