Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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Recoveries by a resident welfare association for water and electricity, even if billed separately and on actual-cost basis, are treated as part of its maintenance service to members and constitute consideration for supply; they are taxable subject to the membership-organisation exemption ceiling. Costs procured and billed in the association's name do not meet the pure agent conditions and are includible in the composite supply. Contributions to a corpus fund are advances for future supply and trigger GST at receipt under time-of-supply rules. Community centre subscriptions qualify as membership maintenance services and benefit from the exemption subject to the prescribed ceiling and conditions.
Recoveries by a resident welfare association for water and electricity, even if billed separately and on actual-cost basis, are treated as part of its maintenance service to members and constitute consideration for supply; they are taxable subject to the membership-organisation exemption ceiling. Costs procured and billed in the association's name do not meet the pure agent conditions and are includible in the composite supply. Contributions to a corpus fund are advances for future supply and trigger GST at receipt under time-of-supply rules. Community centre subscriptions qualify as membership maintenance services and benefit from the exemption subject to the prescribed ceiling and conditions.
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