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...
The High Court dismissed a petition regarding a refund claim made by the recipient of services supplied by KG Foundation. The court held that GST is imposed on construction services on a forward charge basis on the service provider, in this case, KG Foundation. The court accepted the contention that the services were provided by KG Foundation and not the petitioner, making the petition not maintainable. The petition was dismissed.
The High Court dismissed a petition regarding a refund claim made by the recipient of services supplied by KG Foundation. The court held that GST is imposed on construction services on a forward charge basis on the service provider, in this case, KG Foundation. The court accepted the contention that the services were provided by KG Foundation and not the petitioner, making the petition not maintainable. The petition was dismissed.
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