2, the limitation period for filing of refund application starts from the date of export and not from the date of filing of returns. GST High Court Refund sanctioning authority is not expected to make a roving enquiry into the classification of product which should be done at the assessment...
Classification of the dominant element: As such, a ‘dominant element’ test is utilized to determine whether chance or skill is the dominating element in determining the result of the game. Linked economic activity: Staking money or property on the outcome of a ‘game of chance’ is prohibit...
Whatever Mr Denny as the controlling mind of the appellant thought he was doing, or whatever character might be attributed to the use of the premises for local government purposes, and irrespective of whether the premises constituted a museum stricto sensu, the scale and nature of the appellant’...
It is capable of automatic massive tweet classification to generate positive, negative, or neutral polarity according to the language used in the text (Durán-Vaca, & Ballesteros-Ricaurte, 2019). It helps in knowing the emotion or opinion of the audience about the underlying subject. It is ...
Highlights the private ruling received by HWC Accountants from the Australia's Tax Office concerning the application of laws on goods and services tax (GST) on timeshare schemes. Classification of timeshare schemes as supplies of residential premises; Exemption from GST; Treatment of levies paid to ...
Under GST law, the broader classification of the type of supply is shown below:Taxable supply Standard rated supply - Example 12% Zero rated supply – Example 0% Non-taxable supply Exempt supply (excluded under the GST Act) Out of scope supply (outside of the GST Act...
How to find the HSN code for your products/ services? HSN is a global coding system designed to assign codes to products and commodities universally. It is an internationally recognised coding system that allows the classification of products throughout the world. ...
Clarification on GST Rates and classification of goods Posted On February 17th, 2025 Clarification on late fee in case of delayed filing of Form GSTR 9C Posted On January 31st, 2025 Clarification on GST on Co-insurance Premium Posted On January 29th, 2025 ...
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For the classification purposes a word should be built in its popular sense and not in the strict or technical words. SAC code in GST (GST codes) SAC and HSN are the similar codes under GST. In case of services, for each type of service provided is given an unified code for recognit...