GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Food supplied by an independent outsourced caterer to a hospital is a separate taxable supply, not a composite healthcare supply, because the caterer contracts only to supply food and cannot rely on the healthcare-provider clarification. Reliance on that clarification, although legally incorrect, does not by itself establish fraud, wilful misstatement, or suppression with intent to evade tax; the demand must therefore proceed under the ordinary tax-demand route. Where invoices did not separately identify or collect tax, the invoiced consideration is tax-inclusive and differential tax must be recomputed using cum-tax valuation after invoice verification.
Food supplied by an independent outsourced caterer to a hospital is a separate taxable supply, not a composite healthcare supply, because the caterer contracts only to supply food and cannot rely on the healthcare-provider clarification. Reliance on that clarification, although legally incorrect, does not by itself establish fraud, wilful misstatement, or suppression with intent to evade tax; the demand must therefore proceed under the ordinary tax-demand route. Where invoices did not separately identify or collect tax, the invoiced consideration is tax-inclusive and differential tax must be recomputed using cum-tax valuation after invoice verification.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
