Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Solid waste management services supplied to a Gram Panchayat qualify for exemption under Entry No. 3 of Notification No. 12/2017 because both cumulative conditions are met: the services are pure services (not works contracts or composite supplies involving goods), satisfying the recipient/character requirement as a local authority, and the services relate to functions entrusted to Panchayats under Article 243G of the Constitution, with solid waste management falling within Eleventh Schedule entry on health and sanitation. The factual activities (collection, transportation, segregation, processing, street sweeping and public awareness) were held to fall within that scope and thus are exempt from GST.
Solid waste management services supplied to a Gram Panchayat qualify for exemption under Entry No. 3 of Notification No. 12/2017 because both cumulative conditions are met: the services are pure services (not works contracts or composite supplies involving goods), satisfying the recipient/character requirement as a local authority, and the services relate to functions entrusted to Panchayats under Article 243G of the Constitution, with solid waste management falling within Eleventh Schedule entry on health and sanitation. The factual activities (collection, transportation, segregation, processing, street sweeping and public awareness) were held to fall within that scope and thus are exempt from GST.
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