Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Page of 4798
Press 'Enter' after typing page number.
481 to 500 of 95957 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.