Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Notification amends Schedule II (6% GST rate) by inserting cartons, boxes, cases of corrugated/non-corrugated paper or paperboard, milk cans made of iron, steel or aluminium, and solar cookers. In Schedule III (9% GST rate), cartons etc. other than those of corrugated/non-corrugated paper or paperboard are substituted, milk cans of iron/steel excluded, solar cookers included in wood burning stoves category, milk cans of aluminium included under utensils. Explanation clause amended to exclude agricultural produce in packages over 25 kg/litre from pre-packaged labelling conditions for treating the same as supply. Effective 15th July 2024.
Notification amends Schedule II (6% GST rate) by inserting cartons, boxes, cases of corrugated/non-corrugated paper or paperboard, milk cans made of iron, steel or aluminium, and solar cookers. In Schedule III (9% GST rate), cartons etc. other than those of corrugated/non-corrugated paper or paperboard are substituted, milk cans of iron/steel excluded, solar cookers included in wood burning stoves category, milk cans of aluminium included under utensils. Explanation clause amended to exclude agricultural produce in packages over 25 kg/litre from pre-packaged labelling conditions for treating the same as supply. Effective 15th July 2024.
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