SC: Completed Trial can't be Remanded for Procedural Lapse Unless Prejudice is Proven  ||  SC: Sessions Courts Cannot Bar Statutory Remission and Commutation Through Special Sentences  ||  SC: Article 311 Bar Inapplicable If Removing Officer Equals Appointing Authority in Status  ||  SC: Contractual Bar Prevents Arbitral Tribunal From Awarding Pre-Reference Interest  ||  SC Frames Guidelines to Prevent POCSO Act Misuse by Parents in Custody Disputes  ||  Delhi HC Directs DLSA to Convey Trial Court’s Encouraging Message and Compensation to POCSO Survivor  ||  Delhi HC: Gravity of UAPA Offence Cannot Justify Prolonged PMLA Detention  ||  Delhi HC Affirms Equestrian Federation's Youth Olympics Selection, Calls for Clearer Norms & Timeline  ||  Delhi HC: Ajeet Bharti Used Caste Superiority to Humiliate Chandrashekhar Azad  ||  Supreme Court: Anti-Suit Injunction Cannot Rest on Speculation of Unenforceable Foreign Decree    

AAR: 5% GST Payable On GTA Services Availed For Transporting Cotton Seed - (21 Oct 2022)

GOODS AND SERVICES TAX

Authority of Advance Ruling, Punjab has held that the 5% GST is chargeable on goods transport agency services availed by the applicant for transporting cotton seed provided that the input tax credit charged on goods and services to supply the service has not been taken, else 12% GST is applicable.

Tags : AUTHORITY OF ADVANCE RULING   INPUT TAX CREDIT   GOODS AND SERVICES  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved