Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Advance ruling application regarding maintainability, levy of GST on network/wheeling charges, cross-subsidy surcharge, additional surcharge, and fees and charges related to electricity distribution services was not admitted u/s 98(2) of CGST/TNGST Act, 2017 insofar as it relates to taxability of services. Applicant's argument regarding interpretation of "applicant" was rejected. Clarification provided on internal mechanism of "call book" and its non-applicability in this case. Application disposed of by not admitting it for services in question as per Section 98(2) of CGST Act, 2017.
Advance ruling application regarding maintainability, levy of GST on network/wheeling charges, cross-subsidy surcharge, additional surcharge, and fees and charges related to electricity distribution services was not admitted u/s 98(2) of CGST/TNGST Act, 2017 insofar as it relates to taxability of services. Applicant's argument regarding interpretation of "applicant" was rejected. Clarification provided on internal mechanism of "call book" and its non-applicability in this case. Application disposed of by not admitting it for services in question as per Section 98(2) of CGST Act, 2017.
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