Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Entry No.77 exemption for housing associations applies month-wise and cannot be aggregated across invoicing periods, making eligibility assessable each month. Water procured and distributed as part of upkeep is an incidental component of a composite supply whose principal supply is maintenance services, and thus the water component is taxable within that composite service. Collections labelled as corpus or sinking funds are advances for future services and trigger GST at receipt under the time-of-supply rules. Accounting treatments such as capitalization or depreciation do not affect levy or timing of tax. Sinking/corpus funds must not be clubbed with recurring maintenance for exemption eligibility. Voluntary festival donations without quid pro quo are not taxable supplies.
Entry No.77 exemption for housing associations applies month-wise and cannot be aggregated across invoicing periods, making eligibility assessable each month. Water procured and distributed as part of upkeep is an incidental component of a composite supply whose principal supply is maintenance services, and thus the water component is taxable within that composite service. Collections labelled as corpus or sinking funds are advances for future services and trigger GST at receipt under the time-of-supply rules. Accounting treatments such as capitalization or depreciation do not affect levy or timing of tax. Sinking/corpus funds must not be clubbed with recurring maintenance for exemption eligibility. Voluntary festival donations without quid pro quo are not taxable supplies.
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