Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
As per clause (b) of sub-section (2) of section 16 of CGST Act, 2017, a registered person is deemed to have "received" goods when the supplier delivers them to a transporter at supplier's premises under Ex-Works contract, even though physical receipt may occur later at recipient's premises. ITC is available to recipient at time of such delivery by supplier to transporter, subject to conditions u/ss 16 and 17.
As per clause (b) of sub-section (2) of section 16 of CGST Act, 2017, a registered person is deemed to have "received" goods when the supplier delivers them to a transporter at supplier's premises under Ex-Works contract, even though physical receipt may occur later at recipient's premises. ITC is available to recipient at time of such delivery by supplier to transporter, subject to conditions u/ss 16 and 17.
Note: It is a system-generated summary and is for quick reference only.
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