Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
AAR held that the applicant's services of collecting household data through a mobile app for Functional Household Tap Connection (FHTC) under the Jal Jeevan Mission constitute pure services in relation to functions entrusted to Panchayats and Municipalities under Art. 243G and 243W of the Constitution. The activities, involving software development and data collection without any supply of goods, are integrally connected to supply of safe drinking water and water distribution networks in West Bengal. Accordingly, the services are classifiable under Sl. No. 3 of Notification No. 12/2017-CT (Rate) and are exempt from GST.
AAR held that the applicant's services of collecting household data through a mobile app for Functional Household Tap Connection (FHTC) under the Jal Jeevan Mission constitute pure services in relation to functions entrusted to Panchayats and Municipalities under Art. 243G and 243W of the Constitution. The activities, involving software development and data collection without any supply of goods, are integrally connected to supply of safe drinking water and water distribution networks in West Bengal. Accordingly, the services are classifiable under Sl. No. 3 of Notification No. 12/2017-CT (Rate) and are exempt from GST.
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