Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
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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