ITAT Chennai remands a pharmacy societys Section 12AB and 80G applications for fresh verification, ruling that registration inquiry differs from assessment.
GSTAT Delhi rules that independent subcontracting and own-account support services qualify as exports under the IGST Act, rejecting intermediary status.
Learn how GST Rules 42 and 43 govern the segregation and reversal of input tax credit for taxable, exempt, and common supplies without full forfeiture.