Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Composite supply involving works contract services provided to local authority not exempt under GST. Entry 3B of Notification No. 13/2017-CT(Rate) exempting services to government authority not applicable as applicant providing works contract services with supply of goods exceeding 25% value. Entries 3, 3A and 3B interlinked, exemption limited to pure services or composite supply with goods value not exceeding 25%. Applicant providing sewerage system works to Municipal Corporation, a local authority, attracts GST as per entries 3 and 3A covering services to local authorities. Entry 3B inapplicable as works contract with predominant supply of goods.
Composite supply involving works contract services provided to local authority not exempt under GST. Entry 3B of Notification No. 13/2017-CT(Rate) exempting services to government authority not applicable as applicant providing works contract services with supply of goods exceeding 25% value. Entries 3, 3A and 3B interlinked, exemption limited to pure services or composite supply with goods value not exceeding 25%. Applicant providing sewerage system works to Municipal Corporation, a local authority, attracts GST as per entries 3 and 3A covering services to local authorities. Entry 3B inapplicable as works contract with predominant supply of goods.
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