Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The notification exempts specified inter-State supplies of goods from integrated tax under the Integrated GST Act, superseding the earlier 2017 notification and coming into force on 22 September 2025. A detailed Schedule lists exempt tariff chapters/items-primarily live animals, meats, fish, dairy, eggs, many fruits, vegetables, cereals, seeds, feeds, salts, certain medical drugs (Annexure I), indigenous handmade musical instruments (Annexure II), and numerous other agricultural, food, religious and essential goods-with definitions for "unit container", "pre-packaged and labelled" and "Government entity" and an instruction to apply Customs Tariff interpretive rules where applicable.
The notification exempts specified inter-State supplies of goods from integrated tax under the Integrated GST Act, superseding the earlier 2017 notification and coming into force on 22 September 2025. A detailed Schedule lists exempt tariff chapters/items-primarily live animals, meats, fish, dairy, eggs, many fruits, vegetables, cereals, seeds, feeds, salts, certain medical drugs (Annexure I), indigenous handmade musical instruments (Annexure II), and numerous other agricultural, food, religious and essential goods-with definitions for "unit container", "pre-packaged and labelled" and "Government entity" and an instruction to apply Customs Tariff interpretive rules where applicable.
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