Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Activity of procuring and delivering fresh cooked food with pickup, delivery and logistics services is a composite supply and not a mere sale of goods; therefore it is a supply of service under Schedule II para 6(b). Because the service does not fall within listed catering entries, it is classed under the residual entry for contract food services and attracts GST at 18% (9% CGST + 9% SGST) under entry 7(vi) of the rate notification. Inward supplies used to make that outward composite supply qualify for input tax credit under the proviso exclusion to the input tax credit restriction, so the applicant is eligible to claim ITC.
Activity of procuring and delivering fresh cooked food with pickup, delivery and logistics services is a composite supply and not a mere sale of goods; therefore it is a supply of service under Schedule II para 6(b). Because the service does not fall within listed catering entries, it is classed under the residual entry for contract food services and attracts GST at 18% (9% CGST + 9% SGST) under entry 7(vi) of the rate notification. Inward supplies used to make that outward composite supply qualify for input tax credit under the proviso exclusion to the input tax credit restriction, so the applicant is eligible to claim ITC.
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