Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
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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