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Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
The applicant provides pure services to the State Government by way of activities related to functions entrusted to a Panchayat under Article 243G of the Constitution. These pure services provided to the State Government are exempted from GST as per Entry No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28th June 2017. The rent received from the Department of Social Welfare for rendering such services is not taxable under GST.
The applicant provides pure services to the State Government by way of activities related to functions entrusted to a Panchayat under Article 243G of the Constitution. These pure services provided to the State Government are exempted from GST as per Entry No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28th June 2017. The rent received from the Department of Social Welfare for rendering such services is not taxable under GST.
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