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GST Rate of 12% applicable on renting of mini A/C buses to government undertaking

Any loss in the process of Manufacture cannot be equated to clause 17(5)(h) of the GST Act: Madras HC

No provision in DTVSV Act authorizing recovery of interest paid earlier by the Department u/s 244A of the IT Act

Blockage of Electronic Input Tax Credit Ledger Cannot Exceed Beyond One Year

levy of interest on belated cash remittance is compensatory and mandatory in GST
