Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
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...
AAR holds that the applicant's provision of hostel accommodation does not constitute a "charitable activity" and therefore is not GST-exempt except to the extent expressly covered by the charitable definition; accommodation priced at or below ₹20,000 per person per month is exempt only if supplied for a continuous period of at least 90 days, and both price and duration conditions must be satisfied. Leasing of premises to another educational institution is a taxable supply of services (classified under Heading 9972) and attracts CGST 9% and SGST 9%. Catering services supplied to a recipient college imparting higher education are not covered by the educational exemption and are taxable under Heading 9963 at CGST 9% and SGST 9%.
AAR holds that the applicant's provision of hostel accommodation does not constitute a "charitable activity" and therefore is not GST-exempt except to the extent expressly covered by the charitable definition; accommodation priced at or below ₹20,000 per person per month is exempt only if supplied for a continuous period of at least 90 days, and both price and duration conditions must be satisfied. Leasing of premises to another educational institution is a taxable supply of services (classified under Heading 9972) and attracts CGST 9% and SGST 9%. Catering services supplied to a recipient college imparting higher education are not covered by the educational exemption and are taxable under Heading 9963 at CGST 9% and SGST 9%.
Note: It is a system-generated summary and is for quick reference only.
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