Month: December 2022
1,184 articlesGoods and Services Tax

Goods and Services Tax
AAR cannot give ruling if applicant fails to submit type of activities to be carried out by him
Goods and Services Tax

Goods and Services Tax
Supply of Pencils Sharpener with Pencils is Mixed Supply
Goods and Services Tax

Goods and Services Tax
Readily available food & beverages (not prepared in restaurant) not qualify as ‘restaurant services’
Goods and Services Tax

Goods and Services Tax
Afforestation of plants by charitable trust is exempt from GST
Goods and Services Tax

Goods and Services Tax
No ruling by AAR if Applicant fails to submit sufficient documents
Goods and Services Tax

Goods and Services Tax
No GST exemption on Treated Water’ obtained from CETP
Goods and Services Tax

Goods and Services Tax
‘Treated Water’ obtained from CETP (classifiable under Chapter 2201)
Income Tax

Income Tax
Limitation period of six years for passing order u/s 201(3) is effective only from 01.10.2014
Income Tax

Income Tax
Cancellation of income tax registration u/s 12AA(3) justifiable as Government declared PFI as unlawful association
Income Tax

Income Tax
