Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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AAR held that maintenance charges for flow meters installed at the end-user's premises do not constitute a composite supply under Section 2(30) of the CGST Act and therefore cannot assume the tax character of the principal supply of recycled water. The meter maintenance is a distinct, standalone supply of service, not incidental or naturally bundled with the supply of recycled water and capable of independent performance by third parties. Consequently, the maintenance activity is classifiable as a maintenance/repair service under Heading 9987 and is taxable at 18% (9% CGST + 9% SGST). The prior concessional treatment of recycled water remains unaffected, but ancillary maintenance charges remain separately taxable.
AAR held that maintenance charges for flow meters installed at the end-user's premises do not constitute a composite supply under Section 2(30) of the CGST Act and therefore cannot assume the tax character of the principal supply of recycled water. The meter maintenance is a distinct, standalone supply of service, not incidental or naturally bundled with the supply of recycled water and capable of independent performance by third parties. Consequently, the maintenance activity is classifiable as a maintenance/repair service under Heading 9987 and is taxable at 18% (9% CGST + 9% SGST). The prior concessional treatment of recycled water remains unaffected, but ancillary maintenance charges remain separately taxable.
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