Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Battery energy storage systems (BESS) are characterised as storage facilities that convert electrical energy to chemical energy and back, and therefore are not generation, transmission or distribution utilities; accordingly, exemption notifications for generation/transmission/distribution do not apply, whether BESS is standalone or co located. The activity of developing and operating BESS does not amount to supply/generation of electricity for the notified exemptions, so those nil rate/exemption entries are inapplicable. The service is classifiable as support services to electricity transmission and distribution (HSN 998631), liable to GST at 18%, and the operator must register for GST in Tamil Nadu if the BESS is established there.
Battery energy storage systems (BESS) are characterised as storage facilities that convert electrical energy to chemical energy and back, and therefore are not generation, transmission or distribution utilities; accordingly, exemption notifications for generation/transmission/distribution do not apply, whether BESS is standalone or co located. The activity of developing and operating BESS does not amount to supply/generation of electricity for the notified exemptions, so those nil rate/exemption entries are inapplicable. The service is classifiable as support services to electricity transmission and distribution (HSN 998631), liable to GST at 18%, and the operator must register for GST in Tamil Nadu if the BESS is established there.
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