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...
The Advance Ruling Authority held that the applicant, engaged in providing Information Technology (IT) and Information Technology Enabled Services (ITeS) for the healthcare sector, is eligible to avail input tax credit on contract staffing services received. The transaction does not fall under the categories barred by Section 17(5) of the CGST Act, 2017. The applicant can claim input tax credit on such services u/s 16(1) of the GST Act, 2017, subject to fulfilling the prescribed conditions for availing input tax credit.
The Advance Ruling Authority held that the applicant, engaged in providing Information Technology (IT) and Information Technology Enabled Services (ITeS) for the healthcare sector, is eligible to avail input tax credit on contract staffing services received. The transaction does not fall under the categories barred by Section 17(5) of the CGST Act, 2017. The applicant can claim input tax credit on such services u/s 16(1) of the GST Act, 2017, subject to fulfilling the prescribed conditions for availing input tax credit.
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