Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
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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