The expression ‘outdoor catering’ has not been defined under the CGST Act, 2017 / GGST Act, 2017 or the notifications issued there under. In the present case also, the service of catering is provided by the applicant to the recipient and the fact that the meal, snacks, tea etc. are consumed by the workers /… Read More »
cleaning services supplied by the applicant to the Northern Railways are not exempted under S. No. 3 of the Notification No. 09/2017 – Integrated Tax (Rate) dated 28.06.2017, as amended by Notification No. 2/2018 – Integrated Tax (Rate) dated 25.01.2018 and parallel Notifications of CGST and SGST. AUTHORITY FOR ADVANCE RULINGS, NEW DELHI VPSSR Facilities, In… Read More »
“Whether an amount charged as interest on transaction based short term loan given by the Del Credere Agent (DCA) to buyers of material is exempt from tax in terms of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (Serial Number 27)? Held As per the aforesaid Sl. No. 27 of the table to Notification No.… Read More »