Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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.
Note: It is a system-generated summary and is for quick reference only.
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