Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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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