Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
AAR held that the applicant's share of fees received from skill training partners and fees collected from its own training institutes are liable to GST. The receipts do not qualify for exemption under Entry 69 or Entry 66 of Notif. No. 12/2017-CT(R), as the outsourced training partners are not shown to be NSDC/SSC approved, the courses are not NSQF/NCVET or statute-recognized, and the applicant is not an "educational institution" within para 2(y). Exemption under Sl. No. 4 is also denied as the services are not municipal functions under Art. 243W. On ITC, AAR declined a specific ruling for lack of factual detail but clarified that ITC cannot be denied merely because inputs are funded from a Government grant, subject to s.16 CGST Act conditions.
AAR held that the applicant's share of fees received from skill training partners and fees collected from its own training institutes are liable to GST. The receipts do not qualify for exemption under Entry 69 or Entry 66 of Notif. No. 12/2017-CT(R), as the outsourced training partners are not shown to be NSDC/SSC approved, the courses are not NSQF/NCVET or statute-recognized, and the applicant is not an "educational institution" within para 2(y). Exemption under Sl. No. 4 is also denied as the services are not municipal functions under Art. 243W. On ITC, AAR declined a specific ruling for lack of factual detail but clarified that ITC cannot be denied merely because inputs are funded from a Government grant, subject to s.16 CGST Act conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
