Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Page of 4800
Press 'Enter' after typing page number.
261 to 280 of 96000 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 held that fees collected from medical officers for Leave Without Allowance do not constitute taxable supply under GST. Such fees arise from employer-employee relationships governed by service rules and serve as administrative deterrent measures rather than consideration for services rendered. No contractual obligation exists to provide goods or services, making these collections non-taxable under Section 7 of CGST Act 2017. Conversely, inspection fees collected from self-financing medical institutions for facility assessments and issuing NOCs/ECs constitute taxable supply at 18% GST. These regulatory services enable commercial educational operations and fall under SAC 999799 rather than education services, attracting standard GST rates per notification 11/2017-Central Tax.
The AAR held that fees collected from medical officers for Leave Without Allowance do not constitute taxable supply under GST. Such fees arise from employer-employee relationships governed by service rules and serve as administrative deterrent measures rather than consideration for services rendered. No contractual obligation exists to provide goods or services, making these collections non-taxable under Section 7 of CGST Act 2017. Conversely, inspection fees collected from self-financing medical institutions for facility assessments and issuing NOCs/ECs constitute taxable supply at 18% GST. These regulatory services enable commercial educational operations and fall under SAC 999799 rather than education services, attracting standard GST rates per notification 11/2017-Central Tax.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
