Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
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...
The AAR determined that the taxpayer's labor contract service for constructing 380 flats does not qualify as a pure labor service under Pradhan Mantri Awas Yojana. Despite being a sub-contract with a builder, the agreement involves supplying machines and materials beyond labor, rendering it ineligible for GST exemption under Notification No. 12/2017. Consequently, the service falls under HSN code 9954(xii), attracting a standard GST rate of 18% as a residuary construction service category, based on a comprehensive analysis of the contractual terms and applicable tax notifications.
The AAR determined that the taxpayer's labor contract service for constructing 380 flats does not qualify as a pure labor service under Pradhan Mantri Awas Yojana. Despite being a sub-contract with a builder, the agreement involves supplying machines and materials beyond labor, rendering it ineligible for GST exemption under Notification No. 12/2017. Consequently, the service falls under HSN code 9954(xii), attracting a standard GST rate of 18% as a residuary construction service category, based on a comprehensive analysis of the contractual terms and applicable tax notifications.
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