Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Collection of member subscription and provision of services, including educational seminars and workshops for member doctors, fall within the definition of business under section 2(17)(e) because facilities or benefits supplied by an association to its members for consideration are expressly covered. Those member-related activities also constitute supply under section 7(1)(aa), which deems the association and its members to be separate persons and displaces the mutuality argument for GST purposes. The healthcare exemption was held inapplicable to these stand-alone member supplies, so the subscription fees and related services were taxable.
Collection of member subscription and provision of services, including educational seminars and workshops for member doctors, fall within the definition of business under section 2(17)(e) because facilities or benefits supplied by an association to its members for consideration are expressly covered. Those member-related activities also constitute supply under section 7(1)(aa), which deems the association and its members to be separate persons and displaces the mutuality argument for GST purposes. The healthcare exemption was held inapplicable to these stand-alone member supplies, so the subscription fees and related services were taxable.
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