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 amusement park industry seeks revision of the current 18% GST on entry tickets to 5%, arguing the rate disproportionately burdens middle and lower middle-income visitors, restricts affordability, and undermines anticipated benefits from a newly adopted two-rate GST structure. The industry contends a reduced rate would align with recent GST cuts for budget hotel rooms, stimulate domestic tourism, increase park attendance, generate employment, and enable reinvestment in safety and infrastructure. The sector formally urges the GST Council to reconsider classification and rate treatment to advance consumer affordability and broader economic and social objectives.
The amusement park industry seeks revision of the current 18% GST on entry tickets to 5%, arguing the rate disproportionately burdens middle and lower middle-income visitors, restricts affordability, and undermines anticipated benefits from a newly adopted two-rate GST structure. The industry contends a reduced rate would align with recent GST cuts for budget hotel rooms, stimulate domestic tourism, increase park attendance, generate employment, and enable reinvestment in safety and infrastructure. The sector formally urges the GST Council to reconsider classification and rate treatment to advance consumer affordability and broader economic and social objectives.
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