Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
The case concerned the classification of UKPSVEN as a local authority u/s CGST Act. The AAR ruled that UKPSVEN does not qualify as a local authority as it lacks control over a municipal fund. It was established as a governmental authority u/s UPWSS Act, making it eligible for exemption u/s Notification No. 12/2017-Central Tax. UKPSVEN, providing water supply services, falls under construction service exempt from tax, related to functions of Municipalities and Panchayats u/s the Constitution of India.
The case concerned the classification of UKPSVEN as a local authority u/s CGST Act. The AAR ruled that UKPSVEN does not qualify as a local authority as it lacks control over a municipal fund. It was established as a governmental authority u/s UPWSS Act, making it eligible for exemption u/s Notification No. 12/2017-Central Tax. UKPSVEN, providing water supply services, falls under construction service exempt from tax, related to functions of Municipalities and Panchayats u/s the Constitution of India.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
