Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Health insurance services provided by the applicant to Tamil Nadu State Government (TNSG) are exempted from GST under Serial Number 40 of Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017 and corresponding TNGST Notification, as the supply is made only to the Government with total premium paid by them. Reinsurance of the health insurance policy received from re-insurers located outside India is exempt under Serial No. 36A of the same notification. Reversal of input tax credit (ITC) is governed by Section 17(2) of the CGST Act, 2017 and Rule 42 of the CGST Rules, 2017, which the applicant can follow without requiring a ruling.
Health insurance services provided by the applicant to Tamil Nadu State Government (TNSG) are exempted from GST under Serial Number 40 of Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017 and corresponding TNGST Notification, as the supply is made only to the Government with total premium paid by them. Reinsurance of the health insurance policy received from re-insurers located outside India is exempt under Serial No. 36A of the same notification. Reversal of input tax credit (ITC) is governed by Section 17(2) of the CGST Act, 2017 and Rule 42 of the CGST Rules, 2017, which the applicant can follow without requiring a ruling.
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