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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The AAR held that the applicant's supply of personnel to WTL constitutes a pure service and not a composite supply or works contract. NKDA, constituted under the New Town Kolkata Development Authority Act, 2007, qualifies as a local authority; however, the service recipient is WTL, not NKDA, as payment flows from NKDA to WTL and then to the applicant on a back-to-back basis. Consequently, the applicant does not directly supply services to the local authority. Since all conditions of Entry No. 3 of Notification No. 12/2017-Central Tax (Rate) are not met, the exemption under the said notification is inapplicable. Therefore, the applicant is not entitled to the nil-rated GST exemption and must charge GST in its invoice to WTL for the manpower supply services rendered.
The AAR held that the applicant's supply of personnel to WTL constitutes a pure service and not a composite supply or works contract. NKDA, constituted under the New Town Kolkata Development Authority Act, 2007, qualifies as a local authority; however, the service recipient is WTL, not NKDA, as payment flows from NKDA to WTL and then to the applicant on a back-to-back basis. Consequently, the applicant does not directly supply services to the local authority. Since all conditions of Entry No. 3 of Notification No. 12/2017-Central Tax (Rate) are not met, the exemption under the said notification is inapplicable. Therefore, the applicant is not entitled to the nil-rated GST exemption and must charge GST in its invoice to WTL for the manpower supply services rendered.
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