Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
Page of 4809
Press 'Enter' after typing page number.
2241 to 2260 of 96177 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
AAR ruled that supply of Mobile Veterinary Unit (MVU) personnel on contractual basis for implementing veterinary healthcare schemes does not qualify for GST exemption under N/N. 12/2017-Central Tax (Rate). The authority distinguished between direct veterinary services and manpower supply, noting that the applicant merely provides contractual staff to the implementing agency rather than operating as a veterinary clinic. The ruling established that two separate supplies occur: first between applicant and implementing agency, then between agency and government department. Since the applicant's service constitutes manpower supply rather than direct veterinary healthcare, it falls outside the scope of exemptions under notification entries 3, 3A, 5, 6, and 46.
AAR ruled that supply of Mobile Veterinary Unit (MVU) personnel on contractual basis for implementing veterinary healthcare schemes does not qualify for GST exemption under N/N. 12/2017-Central Tax (Rate). The authority distinguished between direct veterinary services and manpower supply, noting that the applicant merely provides contractual staff to the implementing agency rather than operating as a veterinary clinic. The ruling established that two separate supplies occur: first between applicant and implementing agency, then between agency and government department. Since the applicant's service constitutes manpower supply rather than direct veterinary healthcare, it falls outside the scope of exemptions under notification entries 3, 3A, 5, 6, and 46.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
