NPCI-based bank account validation for IEC applications and modifications enables real-time validation; incorrect details block submission or trigger ...
Creation/Invocation of pledge of securities through depository system: standardized pledge forms, notice requirement and invocation notifications to p...
Calendar Spread margin benefit for Single Stock Derivatives suspended on expiry day for expiring contracts; exchanges must implement systems and rule ...
Proportionate interest, unexplained credits and partner remuneration disputed; proofs of fund nexus and lender identity were decisive and disallowance...
Capital gains valuation from stamp assessment versus net consideration for residential reinvestment: deemed stamp value replaced for gains but not for...
Online training delivered through live and recorded digital platforms was classified as commercial training and coaching services under SAC 999293, because the supply was interactive, human-dependent, included live doubt-solving, structured guidance and printed study material, and was not mere online information access or retrieval. For place of supply, training services supplied to unregistered persons are governed by the location where the services are actually performed; since the coaching, technical infrastructure, faculty, content development, administration and dispatch of study material were all based in Rajasthan, the services were actually performed there. The supplies were therefore intra-State and taxable to CGST and Rajasthan SGST, not IGST, even where students were outside Rajasthan.
Online training delivered through live and recorded digital platforms was classified as commercial training and coaching services under SAC 999293, because the supply was interactive, human-dependent, included live doubt-solving, structured guidance and printed study material, and was not mere online information access or retrieval. For place of supply, training services supplied to unregistered persons are governed by the location where the services are actually performed; since the coaching, technical infrastructure, faculty, content development, administration and dispatch of study material were all based in Rajasthan, the services were actually performed there. The supplies were therefore intra-State and taxable to CGST and Rajasthan SGST, not IGST, even where students were outside Rajasthan.
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