Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the exis...
Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imp...
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Road restoration charges paid by a business entity for permission to cut public roads for a pipeline constitute consideration for a taxable restoration service, not compensatory or liquidated damages. Targeted, request-driven restoration for commercial operations does not qualify for non-supply treatment or exemption available for governmental road functions, which concern community-wide maintenance. Where Government supplies that taxable service to a registered business entity, reverse charge applies to the recipient absent proof of tax paid under forward charge; revenue-neutrality claims do not override that liability. Electronically conducted GST adjudication remains valid where portal records authenticate the proceedings and the notice gives sufficient grounds without prejudice, despite no physical DIN.
Road restoration charges paid by a business entity for permission to cut public roads for a pipeline constitute consideration for a taxable restoration service, not compensatory or liquidated damages. Targeted, request-driven restoration for commercial operations does not qualify for non-supply treatment or exemption available for governmental road functions, which concern community-wide maintenance. Where Government supplies that taxable service to a registered business entity, reverse charge applies to the recipient absent proof of tax paid under forward charge; revenue-neutrality claims do not override that liability. Electronically conducted GST adjudication remains valid where portal records authenticate the proceedings and the notice gives sufficient grounds without prejudice, despite no physical DIN.
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