Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
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.
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TaxTMI 
TaxTMI 
of 4879 
