Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Centage charges collected for project management consultancy, involving only supervision, coordination and administrative management without any transfer of property in goods or works contract, were held to constitute "pure services." As such services were supplied to Government/local authorities in relation to functions entrusted to Panchayats/Municipalities under Articles 243G/243W read with the Eleventh and Twelfth Schedules, they were held exempt under Entry 3 of Notification No. 12/2017-CTR, rendering the centage charges non-taxable under GST. Refund of GST already paid was held to be governed solely by Section 54, requiring filing within two years from the date of tax payment; the authority lacked jurisdiction to relax this limitation. - AAR
Centage charges collected for project management consultancy, involving only supervision, coordination and administrative management without any transfer of property in goods or works contract, were held to constitute "pure services." As such services were supplied to Government/local authorities in relation to functions entrusted to Panchayats/Municipalities under Articles 243G/243W read with the Eleventh and Twelfth Schedules, they were held exempt under Entry 3 of Notification No. 12/2017-CTR, rendering the centage charges non-taxable under GST. Refund of GST already paid was held to be governed solely by Section 54, requiring filing within two years from the date of tax payment; the authority lacked jurisdiction to relax this limitation. - AAR
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