Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
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The case concerns the classification of services provided by the applicant to the R&B department of the Government of Gujarat. The issue was whether the services of preparing plans, estimates, and DTP for building works qualify as pure services and are exempt u/s 3 of N/N. 12/2017-CT (R). The Authority for advance ruling (AAR) held that the services provided were indeed pure services. However, the blanket exemption sought by the applicant for all buildings constructed for the State government was not granted. The applicant must prove that the buildings are related to functions entrusted to a Panchayat or Municipality to be eligible for the exemption. The services provided do not qualify as activities u/r Article 243G or 243W of the Constitution.
The case concerns the classification of services provided by the applicant to the R&B department of the Government of Gujarat. The issue was whether the services of preparing plans, estimates, and DTP for building works qualify as pure services and are exempt u/s 3 of N/N. 12/2017-CT (R). The Authority for advance ruling (AAR) held that the services provided were indeed pure services. However, the blanket exemption sought by the applicant for all buildings constructed for the State government was not granted. The applicant must prove that the buildings are related to functions entrusted to a Panchayat or Municipality to be eligible for the exemption. The services provided do not qualify as activities u/r Article 243G or 243W of the Constitution.
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