Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Supply of canteen services to employees falls within "in the course or furtherance of business" and therefore qualifies as supply under section 7(1), because incidental or ancillary activities connected to main business are covered; outcome: the activity is taxable as supply. Provision of canteen by a third party provider to the employer is a supplier-recipient transaction and the employer's recoveries from employees constitute consideration; outcome: amounts recovered from employees are subject to GST. Free or concessional canteen benefits constitute perquisites; outcome: only the concession portion is exempt as perquisite (non taxable), and unrecovered value is not taxable.
Supply of canteen services to employees falls within "in the course or furtherance of business" and therefore qualifies as supply under section 7(1), because incidental or ancillary activities connected to main business are covered; outcome: the activity is taxable as supply. Provision of canteen by a third party provider to the employer is a supplier-recipient transaction and the employer's recoveries from employees constitute consideration; outcome: amounts recovered from employees are subject to GST. Free or concessional canteen benefits constitute perquisites; outcome: only the concession portion is exempt as perquisite (non taxable), and unrecovered value is not taxable.
Note: It is a system-generated summary and is for quick reference only.
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