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...
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AAR ruled that potable drinking water supplied through tanker lorries to government institutions and private customers qualifies for GST exemption under Serial No. 99 of Notification 02/2017-Central Tax (Rate). The applicant collected water from wells, conducted purification through filtration and chlorination to meet drinking water standards, and supplied in bulk quantities via tankers with 2,000-30,000 kiloliter capacity. The Authority determined that basic purification methods like chlorination and filtration used by public utilities do not disqualify the water from exemption, and since water was not supplied in sealed containers but transported in bulk through tankers, it falls within the exempted category under the GST framework.
AAR ruled that potable drinking water supplied through tanker lorries to government institutions and private customers qualifies for GST exemption under Serial No. 99 of Notification 02/2017-Central Tax (Rate). The applicant collected water from wells, conducted purification through filtration and chlorination to meet drinking water standards, and supplied in bulk quantities via tankers with 2,000-30,000 kiloliter capacity. The Authority determined that basic purification methods like chlorination and filtration used by public utilities do not disqualify the water from exemption, and since water was not supplied in sealed containers but transported in bulk through tankers, it falls within the exempted category under the GST framework.
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