Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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AAR held that third-party organization marketing exempted yoga courses cannot claim GST exemption on yoga course fees collected on behalf of yoga institutions. While Rule 33 CGST Rules 2017 permits exclusion of amounts collected by pure agents, applicant failed to provide documentary evidence establishing compliance with mandatory conditions including contractual arrangements authorizing expense incurrence, separate invoice indication, and strict cost pass-through without markup. Without demonstrating pure agent status within Rule 33 parameters, GST exemption on yoga course fee component was denied. Organization remains liable for GST on entire transaction value including collected fees despite underlying yoga courses being exempt.
AAR held that third-party organization marketing exempted yoga courses cannot claim GST exemption on yoga course fees collected on behalf of yoga institutions. While Rule 33 CGST Rules 2017 permits exclusion of amounts collected by pure agents, applicant failed to provide documentary evidence establishing compliance with mandatory conditions including contractual arrangements authorizing expense incurrence, separate invoice indication, and strict cost pass-through without markup. Without demonstrating pure agent status within Rule 33 parameters, GST exemption on yoga course fee component was denied. Organization remains liable for GST on entire transaction value including collected fees despite underlying yoga courses being exempt.
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