Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
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...
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This is a case regarding the applicability of GST exemption under Entry 3B of Notification No. 13/2017-CT (Rate) dated 28.06.2017 for services provided by the applicant to a local authority. The key points are: The applicant is engaged in providing 'works contract services' involving supply of goods along with services for an immovable property to Kotputli Municipal Council, a local authority. Entry 3B extends to pure services or composite supplies where the value of goods does not exceed 25%. However, Entries 3 and 3A specifically cover services provided to local authorities. Since the applicant is providing services to a local authority, Entries 3 and 3A are applicable, and there is no need to consider Entry 3B. Therefore, the exemption under Entry 3B is not applicable to the applicant for the services provided to the Kotputli Municipal Council.
This is a case regarding the applicability of GST exemption under Entry 3B of Notification No. 13/2017-CT (Rate) dated 28.06.2017 for services provided by the applicant to a local authority. The key points are: The applicant is engaged in providing 'works contract services' involving supply of goods along with services for an immovable property to Kotputli Municipal Council, a local authority. Entry 3B extends to pure services or composite supplies where the value of goods does not exceed 25%. However, Entries 3 and 3A specifically cover services provided to local authorities. Since the applicant is providing services to a local authority, Entries 3 and 3A are applicable, and there is no need to consider Entry 3B. Therefore, the exemption under Entry 3B is not applicable to the applicant for the services provided to the Kotputli Municipal Council.
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