Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Section 22(1) and the definition of "location of supplier of services" frame the registration rule: a supplier must register in the State from which taxable supplies are made, being the place of business or fixed establishment for which registration is obtained. On the facts the applicant has no office or fixed establishment in Rajasthan; its location of supplier is Uttar Pradesh, so it is not obliged to register in Rajasthan merely because the construction site (place of supply) is located there. Concerning inward supplies the Authority could not conclusively determine taxability for want of invoices; as a principle, movement of goods across States attracts IGST, whereas supplies and delivery wholly within the State attract CGST and SGST.
Section 22(1) and the definition of "location of supplier of services" frame the registration rule: a supplier must register in the State from which taxable supplies are made, being the place of business or fixed establishment for which registration is obtained. On the facts the applicant has no office or fixed establishment in Rajasthan; its location of supplier is Uttar Pradesh, so it is not obliged to register in Rajasthan merely because the construction site (place of supply) is located there. Concerning inward supplies the Authority could not conclusively determine taxability for want of invoices; as a principle, movement of goods across States attracts IGST, whereas supplies and delivery wholly within the State attract CGST and SGST.
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