Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
The case involves the classification of a composite supply of outdoor catering services along with renting of premises. It is held that where the applicant provides renting of premises along with the supply of food at any event, such a composite supply would attract GST at 5% with the restriction of input tax credit, subject to the condition that the room tariff does not exceed Rs. 7,500 per unit per day or equivalent. The clarification provided in CBIC Circular 27/01/2018-GST dated 04.01.2018 is to be followed to determine whether the applicant is located in 'specified premises' or the supply is provided at 'specified premises'. The composite supply of catering services within the club premises along with renting of premises falls under 'outdoor catering service together with renting of premises' arranged at premises other than 'specified premises', and GST is payable on the whole consideration at 5% without input tax credit, subject to the imposed condition.
The case involves the classification of a composite supply of outdoor catering services along with renting of premises. It is held that where the applicant provides renting of premises along with the supply of food at any event, such a composite supply would attract GST at 5% with the restriction of input tax credit, subject to the condition that the room tariff does not exceed Rs. 7,500 per unit per day or equivalent. The clarification provided in CBIC Circular 27/01/2018-GST dated 04.01.2018 is to be followed to determine whether the applicant is located in 'specified premises' or the supply is provided at 'specified premises'. The composite supply of catering services within the club premises along with renting of premises falls under 'outdoor catering service together with renting of premises' arranged at premises other than 'specified premises', and GST is payable on the whole consideration at 5% without input tax credit, subject to the imposed condition.
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