Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
The West Bengal Directorate of Commercial Taxes has issued clarifications on GST rates and classifications based on the 55th GST Council meeting. Key determinations include: pepper of genus Piper attracts 5% GST, with exemption for agriculturists supplying dried pepper; agriculturists supplying raisins are exempt from GST registration; ready-to-eat popcorn with salt/spices attracts 5% GST (unpackaged) or 12% GST (packaged), while caramel popcorn attracts 18% GST; AAC blocks with over 50% fly ash content attract 12% GST; and the amended compensation cess on utility vehicles with specific dimensions applies from July 26, 2023 onward.
The West Bengal Directorate of Commercial Taxes has issued clarifications on GST rates and classifications based on the 55th GST Council meeting. Key determinations include: pepper of genus Piper attracts 5% GST, with exemption for agriculturists supplying dried pepper; agriculturists supplying raisins are exempt from GST registration; ready-to-eat popcorn with salt/spices attracts 5% GST (unpackaged) or 12% GST (packaged), while caramel popcorn attracts 18% GST; AAC blocks with over 50% fly ash content attract 12% GST; and the amended compensation cess on utility vehicles with specific dimensions applies from July 26, 2023 onward.
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