Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
The government amended a 2017 tax notification to require the electronic commerce operator to pay integrated tax on inter-State supplies of local delivery services, except where the person supplying such services through the operator is independently liable to register under the relevant GST registration provisions; the amendment inserts a new clause expanding the operator's tax liability and takes effect from 22 September 2025.
The government amended a 2017 tax notification to require the electronic commerce operator to pay integrated tax on inter-State supplies of local delivery services, except where the person supplying such services through the operator is independently liable to register under the relevant GST registration provisions; the amendment inserts a new clause expanding the operator's tax liability and takes effect from 22 September 2025.
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