Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
AAR held that the applicant's activities of collection, handling, storage, transportation, processing, bundling and final disposal of non-recyclable plastic waste supplied to a State-owned company (CKCL) constitute "solid waste management" services. AAR further held that CKCL, being a public limited company with 100% equity owned and controlled by the State Government through the Local Self-Government Department and entrusted with municipal solid waste management and sanitation functions under Art. 243W, qualifies as a "Governmental Authority" under GST law. Consequently, the services supplied by the applicant to CKCL are covered under Entry 3B of N/N. 12/2017-CT (Rate) as amended by N/N. 13/2023-CT (Rate) and are exempt from GST.
AAR held that the applicant's activities of collection, handling, storage, transportation, processing, bundling and final disposal of non-recyclable plastic waste supplied to a State-owned company (CKCL) constitute "solid waste management" services. AAR further held that CKCL, being a public limited company with 100% equity owned and controlled by the State Government through the Local Self-Government Department and entrusted with municipal solid waste management and sanitation functions under Art. 243W, qualifies as a "Governmental Authority" under GST law. Consequently, the services supplied by the applicant to CKCL are covered under Entry 3B of N/N. 12/2017-CT (Rate) as amended by N/N. 13/2023-CT (Rate) and are exempt from GST.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
