Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
The key aspects covered are the applicable GST rates for services provided by the applicant to Maharashtra Jeevan Pradhikaran (MJP) as part of the Jal Jeevan Mission, based on the time of supply. Services provided before 01.01.2022 are exempt under Entry 3 of Notification 12/2017-Central Tax (Rate), while those after 01.01.2022 are taxable at 18% GST. The authority examined whether MJP qualifies as a 'Government Authority' under the exemption entry and concluded that for services after 01.01.2022, MJP does not meet the criteria due to the omission of 'Government Authority' from the entry. The role of MJP as an agency implementing water supply schemes under constitutional provisions was analyzed, with the authority determining that MJP's actions exceed the scope of an agency. The summary covers the key legal aspects, GST rates, and the rationale behind the rulings based on the relevant notifications and constitutional provisions.
The key aspects covered are the applicable GST rates for services provided by the applicant to Maharashtra Jeevan Pradhikaran (MJP) as part of the Jal Jeevan Mission, based on the time of supply. Services provided before 01.01.2022 are exempt under Entry 3 of Notification 12/2017-Central Tax (Rate), while those after 01.01.2022 are taxable at 18% GST. The authority examined whether MJP qualifies as a 'Government Authority' under the exemption entry and concluded that for services after 01.01.2022, MJP does not meet the criteria due to the omission of 'Government Authority' from the entry. The role of MJP as an agency implementing water supply schemes under constitutional provisions was analyzed, with the authority determining that MJP's actions exceed the scope of an agency. The summary covers the key legal aspects, GST rates, and the rationale behind the rulings based on the relevant notifications and constitutional provisions.
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