Скачать с ютуб ITC benefit allowed on commercial property construction; SC in Safari Retreats Case || CA Bimal Jain в хорошем качестве

ITC benefit allowed on commercial property construction; SC in Safari Retreats Case || CA Bimal Jain

✅ Download PPT: https://a2z-bucket.s3.amazonaws.com/S... 🔥📛 SC in Safari Retreats : Essentiality/ Functionality test to be applied for deciding whether building is 'plant'; Download 91 pages Judgment Copy ➡️ The Supreme Court upheld the validity of clauses (c) and (d) of Section 17(5), rejecting the constitutional challenge. ➡️ It clarified that "plant or machinery" in Section 17(5)(d) cannot be interpreted the same way as in the explanation to Section 17(6). ➡️ Whether a mall, warehouse, or building can be classified as a "plant" depends on the registered person's business and the building's role in that business. ➡️ Buildings constructed for services like renting or leasing may qualify as a plant, subject to a functionality test. ➡️ The Court remanded cases where the High Court had read down the provision and called for factual analysis in other cases. ➡️ SC - CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND ORS. Versus M/S SAFARI RETREATS PRIVATE LIMITED AND ORS. [C.A. No. 2948/2023] ✔️ Download Complete Judgment Copy: https://a2z-bucket.s3.ap-south-1.amaz... __________________________________________________ Dear Friends & Colleagues, Our book on Goods and Services Tax, titled, "GST LAW AND COMMENTARY – WITH ANALYSIS AND PROCEDURES", by Bimal Jain & A2Z Taxcorp LLP, 9th Edition (September 2024), updated with the Finance (No.2) Act, 2024, is launched in the market. 📚 Order your Copy at: https://www.a2ztaxcorp.in/gst-law-and... 💥 Complete Walk-through of the Book: https://a2z-bucket.s3.amazonaws.com/F... Highlights of the Book: ⭐️ Vol 1: Detailed commentary (with updated provisions, rules, circulars, etc.) on various domains of GST laws & provisions viz. Supply of goods or services – intra-state and inter-state. Concept of Composite and Mixed Supply, Composition Dealer, Taxable person and registration, GST Input Tax Credit (ITC), reverse charge mechanism, valuation of supply of goods and services etc., with practical case studies and illustrations & FAQs for conceptual clarity. ⭐️ Vol 2: Detailed commentary on Principles of time of supply, place of supply, exports and imports, job work, TDS, TCS, constitution of the GSTAT, demand and recovery, inspection, search, seizure & arrest, and appeals & revision, under GST. ⭐️ Vol 3: Detailed commentary on offences, penalties, prosecution, compounding, payment, invoice, refund, e-way bill, along with relevant forms & their due dates, ‘e-invoicing’ and ‘QR code’ under GST. Way forward GST return system – sequential filing of GST returns, GST Returns filing & matching of GST ITC with tabular presentation of GSTR-9 and GSTR-9C, etc. Complete Guide and Manual for GST Rates of Goods or Services/ Exemptions of Goods or Service ⭐️ Vol 4: All updated CGST, IGST, UTGST and GST Compensation Cess Act and rules, Notifications, Circulars, Orders, Press Releases, various GST Forms, GST Council Meetings, etc. (With QR code access through Coupon code) 👨🏻‍💻 For more details: 📧: [email protected] - 📞: +91 9899632870