Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
The HC allowed the petition, holding that the impugned declarations under Entry 9 and Entry 10 of the Notifications dated 28.06.2017 are ultra vires the Constitution and the IGST Act insofar as they seek to impose IGST on a service component already subsumed within a composite supply of goods taxed under IGST. Applying binding higher-court authority, the court concluded that duplicative taxation of the service element cannot stand; where legislation treats the composite supply as a tax on goods inclusive of ancillary services, no separate IGST may be levied on the service. Relief was granted to the Petitioner against the Revenue, quashing the notifications to the extent specified.
The HC allowed the petition, holding that the impugned declarations under Entry 9 and Entry 10 of the Notifications dated 28.06.2017 are ultra vires the Constitution and the IGST Act insofar as they seek to impose IGST on a service component already subsumed within a composite supply of goods taxed under IGST. Applying binding higher-court authority, the court concluded that duplicative taxation of the service element cannot stand; where legislation treats the composite supply as a tax on goods inclusive of ancillary services, no separate IGST may be levied on the service. Relief was granted to the Petitioner against the Revenue, quashing the notifications to the extent specified.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
