Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
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Services consisting of procurement, logistics and assured supply of quality medicines to government health facilities qualify as "pure services" intrinsically linked to health and sanitation functions entrusted to local government bodies. Rule 33 CGST (valuation of pure agent) cannot be read to define "pure services," and is irrelevant to that classification. Because the activities fall within functions of Panchayats and Municipalities concerning public health, such pure services supplied to the State attract nil-rate GST under Sl. No. 3 of Notification No. 12/2017 CT (Rate); the appellant is therefore entitled to the exemption.
Services consisting of procurement, logistics and assured supply of quality medicines to government health facilities qualify as "pure services" intrinsically linked to health and sanitation functions entrusted to local government bodies. Rule 33 CGST (valuation of pure agent) cannot be read to define "pure services," and is irrelevant to that classification. Because the activities fall within functions of Panchayats and Municipalities concerning public health, such pure services supplied to the State attract nil-rate GST under Sl. No. 3 of Notification No. 12/2017 CT (Rate); the appellant is therefore entitled to the exemption.
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