Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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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