Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Clarifications issued on applicability of GST Reverse Charge Mechanism (RCM) for services provided by directors to companies and taxability of food/beverages supplied in cinema halls. Services by directors in personal capacity like renting immovable property are not subject to RCM. Only services rendered in director's official capacity attract RCM. Supply of food/beverages in cinema halls qualifies as restaurant service taxable at 5% GST, except when bundled with cinema exhibition as composite supply, where the bundled rate applies. Difficulties in implementation to be brought to notice of Pr. Commissioner, Trade and Tax.
Clarifications issued on applicability of GST Reverse Charge Mechanism (RCM) for services provided by directors to companies and taxability of food/beverages supplied in cinema halls. Services by directors in personal capacity like renting immovable property are not subject to RCM. Only services rendered in director's official capacity attract RCM. Supply of food/beverages in cinema halls qualifies as restaurant service taxable at 5% GST, except when bundled with cinema exhibition as composite supply, where the bundled rate applies. Difficulties in implementation to be brought to notice of Pr. Commissioner, Trade and Tax.
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