Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
The explanation to Entry No.234 prescribes treating supplies of Solar Power Generating Systems as subject to a statutory 70:30 apportionment between goods and services, producing a uniform effective tax rate of 8.9% on the gross consideration; this apportionment applies even where supplies arise under contracts described as works contracts. The Court set aside the impugned assessment for April 2018-March 2020 and remanded to the Assessing Authority to recompute tax by applying the 70:30 split and 8.9% effective rate on gross consideration and to verify whether correct tax and interest have been paid. The movable/immovable character of the contracts was left open.
The explanation to Entry No.234 prescribes treating supplies of Solar Power Generating Systems as subject to a statutory 70:30 apportionment between goods and services, producing a uniform effective tax rate of 8.9% on the gross consideration; this apportionment applies even where supplies arise under contracts described as works contracts. The Court set aside the impugned assessment for April 2018-March 2020 and remanded to the Assessing Authority to recompute tax by applying the 70:30 split and 8.9% effective rate on gross consideration and to verify whether correct tax and interest have been paid. The movable/immovable character of the contracts was left open.
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