Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
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...
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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