Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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The ruling pertains to the exemption from GST on pure services provided by a Goods Transport Agency (GTA) to an unregistered foreign entity. The applicant, a GTA-cum-Packing & Moving Company, claimed exemption under relevant notifications. However, the ruling clarified that the exemption is exclusively for services by a GTA to an unregistered person, where a GTA is defined as one issuing consignment notes for road transport of goods. As the applicant did not issue consignment notes, it was held ineligible for the exemption. Additionally, the applicant provided a bundle of services like customs clearance, loading/unloading, port handling, etc., individually charged, further disqualifying it from the exemption meant for pure GTA services. Consequently, the exemption was deemed inapplicable to the applicant's case.
The ruling pertains to the exemption from GST on pure services provided by a Goods Transport Agency (GTA) to an unregistered foreign entity. The applicant, a GTA-cum-Packing & Moving Company, claimed exemption under relevant notifications. However, the ruling clarified that the exemption is exclusively for services by a GTA to an unregistered person, where a GTA is defined as one issuing consignment notes for road transport of goods. As the applicant did not issue consignment notes, it was held ineligible for the exemption. Additionally, the applicant provided a bundle of services like customs clearance, loading/unloading, port handling, etc., individually charged, further disqualifying it from the exemption meant for pure GTA services. Consequently, the exemption was deemed inapplicable to the applicant's case.
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