Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
The AAR determined that leasing weekly market space to tender contractors for collecting entry fees from vendors/farmers constitutes a function entrusted to Panchayat under Article 243G. The activity is considered a public authority service and falls outside the GST taxable framework. The ruling clarifies that such activities, even when performed through contractors, remain exempt from taxation under Notification No. 14/2017-CT (Rate). The key principle is that the essential constitutional function remains unchanged regardless of administrative execution method. The back-to-back contract arrangement does not alter the fundamental nature of the service, and thus remains non-taxable, effectively preserving the constitutional intent of local government service provision.
The AAR determined that leasing weekly market space to tender contractors for collecting entry fees from vendors/farmers constitutes a function entrusted to Panchayat under Article 243G. The activity is considered a public authority service and falls outside the GST taxable framework. The ruling clarifies that such activities, even when performed through contractors, remain exempt from taxation under Notification No. 14/2017-CT (Rate). The key principle is that the essential constitutional function remains unchanged regardless of administrative execution method. The back-to-back contract arrangement does not alter the fundamental nature of the service, and thus remains non-taxable, effectively preserving the constitutional intent of local government service provision.
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