Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
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AAR determined that milling services provided to State Government qualify as composite supply with milling as principal supply. The services involve crushing wheat into fortified wholemeal atta and packaging. The supply relates to Public Distribution System, a function entrusted to Panchayat under Article 243G. Total supply value was Rs. 260.48, with goods component (fortification and packing) at Rs. 60.00, constituting 23.03% of total value. Since goods value is below 25% threshold and service relates to Panchayat^OC"Os constitutional function, the composite supply qualifies for exemption under Sl. No. 3A of Notification 12/2017-Central Tax (Rate), as amended.
AAR determined that milling services provided to State Government qualify as composite supply with milling as principal supply. The services involve crushing wheat into fortified wholemeal atta and packaging. The supply relates to Public Distribution System, a function entrusted to Panchayat under Article 243G. Total supply value was Rs. 260.48, with goods component (fortification and packing) at Rs. 60.00, constituting 23.03% of total value. Since goods value is below 25% threshold and service relates to Panchayat^OC"Os constitutional function, the composite supply qualifies for exemption under Sl. No. 3A of Notification 12/2017-Central Tax (Rate), as amended.
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