Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
AAR held that services rendered by the applicant to the recipient-society are not exempt under Entry 72 of Notif. No. 12/2017-CT (Rate) because the recipient, though under administrative control and funding of the State, is a separate legal entity registered as a society and cannot be treated as the Central/State Government or a Government Department. It may at best qualify as a Governmental Authority/Entity, but the training, skill development and capacity-building services supplied do not fall within the limited categories exempted under Entry 3B of Notif. No. 13/2023-CT (Rate). Consequently, the supplies are taxable. As a corollary, AAR held the applicant is entitled to full ITC on GST charged by subcontractors for such services, subject to satisfaction of statutory conditions under the CGST Act and Rules.
AAR held that services rendered by the applicant to the recipient-society are not exempt under Entry 72 of Notif. No. 12/2017-CT (Rate) because the recipient, though under administrative control and funding of the State, is a separate legal entity registered as a society and cannot be treated as the Central/State Government or a Government Department. It may at best qualify as a Governmental Authority/Entity, but the training, skill development and capacity-building services supplied do not fall within the limited categories exempted under Entry 3B of Notif. No. 13/2023-CT (Rate). Consequently, the supplies are taxable. As a corollary, AAR held the applicant is entitled to full ITC on GST charged by subcontractors for such services, subject to satisfaction of statutory conditions under the CGST Act and Rules.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
