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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Page of 4805
Press 'Enter' after typing page number.
801 to 820 of 96092 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The AAR ruled on GST applicability for electricity transmission utility services. The key findings are: shifting/raising transmission towers at third-party request constitutes a taxable supply under service category "agreeing to do an act" (HSN 999792). The services are not transmission-related but infrastructure modification services. The supply is chargeable at 18% GST under Section 7 of CGST Act, 2017. Time of supply follows Section 13 of CGST Act. The value of supply is determined under Section 15 of CGST Act. Input tax credit availability depends on whether the construction relates to plant and machinery or immovable property. The ruling clarifies that infrastructure modification services for dedicated consumers are taxable commercial transactions.
The AAR ruled on GST applicability for electricity transmission utility services. The key findings are: shifting/raising transmission towers at third-party request constitutes a taxable supply under service category "agreeing to do an act" (HSN 999792). The services are not transmission-related but infrastructure modification services. The supply is chargeable at 18% GST under Section 7 of CGST Act, 2017. Time of supply follows Section 13 of CGST Act. The value of supply is determined under Section 15 of CGST Act. Input tax credit availability depends on whether the construction relates to plant and machinery or immovable property. The ruling clarifies that infrastructure modification services for dedicated consumers are taxable commercial transactions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
