Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Page of 4800
Press 'Enter' after typing page number.
601 to 620 of 96000 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 
of 4800
Join Channel
TaxTMI 
