Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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AAR ruled on GST exemption for manpower services provided by the applicant to Webel Technology Limited (WTL) for a government project. While the services qualify as "pure services" under N/N. 12/2017-Central Tax (Rate), they do not meet exemption criteria since they are provided to WTL, not directly to Public Health Engineering Department (PHED) or any government entity. Despite WTL's contract with PHED for the Jal Jeevan Mission project, the applicant's services to WTL as a subcontractor do not qualify for exemption under serial number 3 of the notification. The services remain taxable under GST as they fail to satisfy the direct government service provision requirement.
AAR ruled on GST exemption for manpower services provided by the applicant to Webel Technology Limited (WTL) for a government project. While the services qualify as "pure services" under N/N. 12/2017-Central Tax (Rate), they do not meet exemption criteria since they are provided to WTL, not directly to Public Health Engineering Department (PHED) or any government entity. Despite WTL's contract with PHED for the Jal Jeevan Mission project, the applicant's services to WTL as a subcontractor do not qualify for exemption under serial number 3 of the notification. The services remain taxable under GST as they fail to satisfy the direct government service provision requirement.
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