Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
The AAR determined that renting immovable property to the Social Justice and Special Assistance Department for a girls' hostel constitutes an exempt service under GST. The service falls within constitutional functions related to Panchayat (Article 243G) and Municipality (Article 243W) provisions. Since the activity involves residential accommodation for backward class girls, it qualifies for tax exemption as per Notification No. 12/2017-Central Tax (Rate). The service is considered a pure service without goods supply, and therefore, is completely exempt from GST levy.
The AAR determined that renting immovable property to the Social Justice and Special Assistance Department for a girls' hostel constitutes an exempt service under GST. The service falls within constitutional functions related to Panchayat (Article 243G) and Municipality (Article 243W) provisions. Since the activity involves residential accommodation for backward class girls, it qualifies for tax exemption as per Notification No. 12/2017-Central Tax (Rate). The service is considered a pure service without goods supply, and therefore, is completely exempt from GST levy.
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