Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
A tax authority clarifies that businesses whose principal place is in one State must obtain separate GST registration in another State where goods are stored and supplied from a warehouse or cold storage, even if operated by a third party, because such storage constitutes a "place of business." Movements require valid tax invoices and e-way bills, and transfers between establishments under the same PAN are treated as supplies between distinct persons with applicable CGST/SGST or IGST based on place of supply rules. Cold storage services are taxable at the location of the property. Registered persons must maintain records, file returns, and discharge tax liabilities in the State where the warehouse operates.
A tax authority clarifies that businesses whose principal place is in one State must obtain separate GST registration in another State where goods are stored and supplied from a warehouse or cold storage, even if operated by a third party, because such storage constitutes a "place of business." Movements require valid tax invoices and e-way bills, and transfers between establishments under the same PAN are treated as supplies between distinct persons with applicable CGST/SGST or IGST based on place of supply rules. Cold storage services are taxable at the location of the property. Registered persons must maintain records, file returns, and discharge tax liabilities in the State where the warehouse operates.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
