Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
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...
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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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