Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resoluti...
Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vac...
Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory complianc...
Page of 4891
Press 'Enter' after typing page number.
141 to 160 of 97820 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The AAR ruled that fish processing services performed by the applicant on raw fish owned by registered persons constitute job work under Section 143 of the CGST Act. These services are properly classified under Chapter heading 998812 (manufacturing services on physical inputs owned by others). Following Notification No. 31/2017-CT(Rate) dated October 13, 2017, which amended Notification No. 11/2017-CT(Rate), such services attract a GST rate of 5% (2.5% CGST + 2.5% SGST). Prior to this amendment, the same activity was taxable at 18%. The 5% rate applies only when the applicant processes fish owned by registered persons while adhering to all statutory procedures applicable to both principal and job worker.
The AAR ruled that fish processing services performed by the applicant on raw fish owned by registered persons constitute job work under Section 143 of the CGST Act. These services are properly classified under Chapter heading 998812 (manufacturing services on physical inputs owned by others). Following Notification No. 31/2017-CT(Rate) dated October 13, 2017, which amended Notification No. 11/2017-CT(Rate), such services attract a GST rate of 5% (2.5% CGST + 2.5% SGST). Prior to this amendment, the same activity was taxable at 18%. The 5% rate applies only when the applicant processes fish owned by registered persons while adhering to all statutory procedures applicable to both principal and job worker.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
