Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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The AAR ruled that services provided by the applicant to the Public Health Engineering Directorate (PHED), Government of West Bengal, qualify for GST exemption as "pure services." The services involve technological support for water distribution networks under Jal Jeevan Mission, including system maintenance, data management, and application development, without any goods transfer. The AAR determined these services meet three essential criteria: they constitute pure services, are provided to a State Government entity (as PHED divisions are integral parts of the state government), and relate to functions entrusted to Panchayats/municipalities under Articles 243G/243W of the Constitution regarding water supply. The ruling confirms GST exemption for services to both main PHED and its divisional offices.
The AAR ruled that services provided by the applicant to the Public Health Engineering Directorate (PHED), Government of West Bengal, qualify for GST exemption as "pure services." The services involve technological support for water distribution networks under Jal Jeevan Mission, including system maintenance, data management, and application development, without any goods transfer. The AAR determined these services meet three essential criteria: they constitute pure services, are provided to a State Government entity (as PHED divisions are integral parts of the state government), and relate to functions entrusted to Panchayats/municipalities under Articles 243G/243W of the Constitution regarding water supply. The ruling confirms GST exemption for services to both main PHED and its divisional offices.
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