Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
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.
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