Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Amends Notification No. 12/2017-Central Tax (Rate) to exempt supply of services by Ministry of Railways to individuals for sale of platform tickets, retiring/waiting rooms, cloak rooms, battery car services; services between zones/divisions of Railways; services by SPVs to Railways allowing use of infrastructure and maintenance services. Accommodations up to Rs. 20,000 per person per month for minimum 90 days exempted for student residences, hostels, camps, paying guest accommodations.
Amends Notification No. 12/2017-Central Tax (Rate) to exempt supply of services by Ministry of Railways to individuals for sale of platform tickets, retiring/waiting rooms, cloak rooms, battery car services; services between zones/divisions of Railways; services by SPVs to Railways allowing use of infrastructure and maintenance services. Accommodations up to Rs. 20,000 per person per month for minimum 90 days exempted for student residences, hostels, camps, paying guest accommodations.
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