Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Characterisation of supply turns on where the food is prepared: foods prepared in a retail outlet that offers dine in are treated as restaurant services (including take away) and attract GST at 5% without eligibility to claim input tax credit; identical ice cream sold in B2B transactions is treated as supply of goods (no service element) and attracts GST at 5% with input tax credit where standard GST registration and procurement rules apply. Composite supply analysis depends on the place of manufacture/retail preparation; separate manufacturing unit supplies of ice cream are goods when supplied B2B even if sold through retail outlets.
Characterisation of supply turns on where the food is prepared: foods prepared in a retail outlet that offers dine in are treated as restaurant services (including take away) and attract GST at 5% without eligibility to claim input tax credit; identical ice cream sold in B2B transactions is treated as supply of goods (no service element) and attracts GST at 5% with input tax credit where standard GST registration and procurement rules apply. Composite supply analysis depends on the place of manufacture/retail preparation; separate manufacturing unit supplies of ice cream are goods when supplied B2B even if sold through retail outlets.
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