The Gujarat AAR held that mobilisation advance adjusted against running account bills constitutes consideration under Section 2(31) of the CGST Act. As it is applied toward works contract services, ...
The Gujarat AAR held that paan-based edible capsules containing supari but no lime, katha, or tobacco qualify as Betel nut product known as Supari under HSN 2106 90 30. All products were taxed at 5% ...
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