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...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The applicant sought ruling on eligibility for exemption under serial No. 3A of N/N. 9/2017-IT (Rate) as amended by N/N. 2/2018-IT (Rate) regarding dredging services supplied to Gujarat Maritime Board. The AAR determined that while Gujarat Maritime Board is a body corporate, the term "government entity" has been omitted from the exemption notification. The AAR ruled that the applicant is not eligible for the benefit claimed under the exemption notification. The Authority also noted that in accordance with Section 103 of the CGST Act, 2017, this advance ruling is binding only on the applicant who sought it.
The applicant sought ruling on eligibility for exemption under serial No. 3A of N/N. 9/2017-IT (Rate) as amended by N/N. 2/2018-IT (Rate) regarding dredging services supplied to Gujarat Maritime Board. The AAR determined that while Gujarat Maritime Board is a body corporate, the term "government entity" has been omitted from the exemption notification. The AAR ruled that the applicant is not eligible for the benefit claimed under the exemption notification. The Authority also noted that in accordance with Section 103 of the CGST Act, 2017, this advance ruling is binding only on the applicant who sought it.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
