CENEX GST UPDATE - 20.05.2020

GST - Fixing of partitions to ground using nuts and bolts only serves to give false sense of permanency - ITC available on detachable sliding and stackable glass partitions

GST - Deposit of timber by applicant- Government Timber Depot (GTD) acts in capacity of an agent and this transaction amounts to 'supply' in terms of clause 3 of Schedule I of Act - AAAR

GST - A combination of two activities, one of which is not supply under GST cannot be said to be composite supply - Activity of developing land is supply of service - AAAR