Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Classification of body building activity on chassis owned by the principal, either a registered or unregistered customer, under the Goods and Services Tax (GST) regime. It clarifies that the body building activity undertaken by the applicant on customer-owned chassis constitutes a supply of service, classified under Service Accounting Code (SAC) 998881 'Motor vehicle and trailer manufacturing services'. The body building on chassis owned by a GST-registered customer is considered job work, while the same activity on chassis owned by an unregistered customer does not qualify as job work. Regardless of the customer's registration status, the applicable GST rate for the body building service is 9% under the Central GST Act and 9% under the State GST Act, as per the relevant notification entries.
Classification of body building activity on chassis owned by the principal, either a registered or unregistered customer, under the Goods and Services Tax (GST) regime. It clarifies that the body building activity undertaken by the applicant on customer-owned chassis constitutes a supply of service, classified under Service Accounting Code (SAC) 998881 'Motor vehicle and trailer manufacturing services'. The body building on chassis owned by a GST-registered customer is considered job work, while the same activity on chassis owned by an unregistered customer does not qualify as job work. Regardless of the customer's registration status, the applicable GST rate for the body building service is 9% under the Central GST Act and 9% under the State GST Act, as per the relevant notification entries.
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