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Mumbai: The West Bengal bench of the Appellate Authority of Advance Rulings (AAAR) has upheld an earlier ruling and said that sale or right to use a car park is not naturally bundled with construction
A recent judgement by the Supreme Court (SC) on the user development fee (UDF) collected by the Delhi International Airport Limited (DIAL) may have ramifications on the goods and services tax (GST) as well as
Background: The Central Board of Indirect Taxes and Customs (CBIC) recently issued guidelines on Special All-India Drive against fake registrations vide Instruction No. 01/2023-GST, dated May 04, 2023 (Instructions). As per these Instructions, a special all-India
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