Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Exemption from tax for supply of selling space for advertisement in print media qualifies as pure service under Entry 3 of Exemption Notification. Supply does not constitute composite supply of goods and services under Entry 3A. Pune and Pimpri Municipal Corporations are local authorities u/s 2(69) of GST Act for Entries 3 and 3A. Content of advertisement for recruitment of medical officers and professors has connection to functions entrusted to panchayats under Article 243G and municipalities under Article 243W of Constitution. Supply of service of selling space for such advertisements relates to functions entrusted under Articles 243G and 243W, covering wide range of activities provided to local authorities. Being pure services to municipal corporations, the supply is exempted under Entry 3 of Notification 12/2017-Central Tax (Rate).
Exemption from tax for supply of selling space for advertisement in print media qualifies as pure service under Entry 3 of Exemption Notification. Supply does not constitute composite supply of goods and services under Entry 3A. Pune and Pimpri Municipal Corporations are local authorities u/s 2(69) of GST Act for Entries 3 and 3A. Content of advertisement for recruitment of medical officers and professors has connection to functions entrusted to panchayats under Article 243G and municipalities under Article 243W of Constitution. Supply of service of selling space for such advertisements relates to functions entrusted under Articles 243G and 243W, covering wide range of activities provided to local authorities. Being pure services to municipal corporations, the supply is exempted under Entry 3 of Notification 12/2017-Central Tax (Rate).
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
