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 service - Supply of services including transportation, packing, loading, unloading & unpacking - GTA service or not - transport of goods by road - The Authority for Advance Ruling clarify that if the agreement for transport, packing, unpacking, loading, and unloading pertains to the same goods, then the activity falls under the category of Goods Transport Agency. However, if the services are in relation to different goods, they do not qualify as a Goods Transport Agency.
Classification of service - Supply of services including transportation, packing, loading, unloading & unpacking - GTA service or not - transport of goods by road - The Authority for Advance Ruling clarify that if the agreement for transport, packing, unpacking, loading, and unloading pertains to the same goods, then the activity falls under the category of Goods Transport Agency. However, if the services are in relation to different goods, they do not qualify as a Goods Transport Agency.
Note: It is a system-generated summary and is for quick reference only.