Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
This circular clarifies various GST-related issues based on recommendations of the 54th GST Council meeting. Key points are: GST at 18% applicable on affiliation services by universities to colleges; affiliation services to schools by educational boards/councils taxable except for government schools which are exempt; DGCA-approved flying training courses by approved Flying Training Organizations exempt; 5% GST on transport of passengers by helicopter on seat share basis regularized retrospectively; 18% GST on helicopter charter services clarified; incidental services like loading/unloading by Goods Transport Agencies part of composite transport supply; import of services without consideration by foreign airlines from related entities exempt prospectively and regularized retrospectively; Preferential Location Charges part of composite construction supply; certain support services by electricity transmission/distribution utilities exempt prospectively and regularized retrospectively; theatrical rights granted by distributors to exhibitors regularized retrospectively at 18% GST rate.
This circular clarifies various GST-related issues based on recommendations of the 54th GST Council meeting. Key points are: GST at 18% applicable on affiliation services by universities to colleges; affiliation services to schools by educational boards/councils taxable except for government schools which are exempt; DGCA-approved flying training courses by approved Flying Training Organizations exempt; 5% GST on transport of passengers by helicopter on seat share basis regularized retrospectively; 18% GST on helicopter charter services clarified; incidental services like loading/unloading by Goods Transport Agencies part of composite transport supply; import of services without consideration by foreign airlines from related entities exempt prospectively and regularized retrospectively; Preferential Location Charges part of composite construction supply; certain support services by electricity transmission/distribution utilities exempt prospectively and regularized retrospectively; theatrical rights granted by distributors to exhibitors regularized retrospectively at 18% GST rate.
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