Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Food prepared for event-based supply, including models with transport, serving and on-site support or delivery to the customer's location, was treated as a naturally bundled composite supply of services. The activity was classified as outdoor catering under SAC 996334, not restaurant or hotel accommodation service, because it related to occasional functions at venues such as marriage halls and exhibition halls. As outdoor catering at premises other than specified premises, the supply fell under entry 7(iv) of Notification No. 11/2017-Central Tax (Rate), attracting GST at 5 per cent subject to non-availment of input tax credit. The applicant could not opt for 18 per cent with input tax credit.
Food prepared for event-based supply, including models with transport, serving and on-site support or delivery to the customer's location, was treated as a naturally bundled composite supply of services. The activity was classified as outdoor catering under SAC 996334, not restaurant or hotel accommodation service, because it related to occasional functions at venues such as marriage halls and exhibition halls. As outdoor catering at premises other than specified premises, the supply fell under entry 7(iv) of Notification No. 11/2017-Central Tax (Rate), attracting GST at 5 per cent subject to non-availment of input tax credit. The applicant could not opt for 18 per cent with input tax credit.
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