Just a moment...

⚠✕
❮ Top
☎ Help
AI OCR ✕

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now →
☰
×

By creating an account you can:

Logo TaxTMI
>
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Schedules - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Laws:
GST ❯
  • GST
  • Customs
  • SION
  • Central Excise
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultTitle
    No Records Found
    ❮
    ❯
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Open Link
      Schedules
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      Central GST Laws
      Customs
      SION - Standard Input Output Norms
      Central Excise
      No Records Found

      Schedules

      Back

      All Schedules

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Schedules

        Back

        All Schedules

        Showing Results for : Reset Filters
        Case ID :
        GST

        Heading 9973 or Heading 9991

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Print Options

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        GST exemption for government authorisation of telecom operations before April 2016 when licence fee or spectrum charges were paid. Services by government or local authorities permitting operation as a telecom service provider or use of radio frequency spectrum before 1 April 2016, when granted on payment of licence fee or spectrum user charges, are exempt from GST; 'business entity' means any person carrying out business and is the recipient of such services.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST exemption for government authorisation of telecom operations before April 2016 when licence fee or spectrum charges were paid.

                                Services by government or local authorities permitting operation as a telecom service provider or use of radio frequency spectrum before 1 April 2016, when granted on payment of licence fee or spectrum user charges, are exempt from GST; "business entity" means any person carrying out business and is the recipient of such services.


                                Full Summary is available for active users!
                                Note: It is a system-generated summary and is for quick reference only.
                                You may also like:

                                  Topics

                                  ActsIncome Tax
                                  No Records Found
                                  Next ➔