Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
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The AAR held that the applicant's supply of manpower to a Govt. space research centre constitutes "manpower recruitment and supply services" and is a taxable supply under the CGST Act. Interim payments made by the recipient to outsourced workers during the COVID-19 lockdown, pursuant to contractual arrangements, form part of the consideration for such taxable services. The subsequent disbursement of the entire amount to workers does not alter the taxability or reduce the taxable value. The office memorandum treating contractual/outsourced staff as "on duty" during lockdown and directing continued payment of wages is a labour-protection measure and does not create any GST exemption. As no specific exemption applies, GST is payable on the full consideration, and the applicant must regularise the corresponding tax liability.
The AAR held that the applicant's supply of manpower to a Govt. space research centre constitutes "manpower recruitment and supply services" and is a taxable supply under the CGST Act. Interim payments made by the recipient to outsourced workers during the COVID-19 lockdown, pursuant to contractual arrangements, form part of the consideration for such taxable services. The subsequent disbursement of the entire amount to workers does not alter the taxability or reduce the taxable value. The office memorandum treating contractual/outsourced staff as "on duty" during lockdown and directing continued payment of wages is a labour-protection measure and does not create any GST exemption. As no specific exemption applies, GST is payable on the full consideration, and the applicant must regularise the corresponding tax liability.
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