⭐ Important points (exam-critical)
- ⭐Schedule I: Permanent transfer of business asset (ITC availed), supply between related/distinct persons (employer-employee gifts > ₹50K), principal-agent.
- ⭐Schedule III: Services by employee, court services, function as MP/MLA, sale of land/building (after CC).
- ⭐OIDAR: Online Information & Database Access — special place of supply rules.
- ⭐Sec 9(5): E-commerce operator pays tax on specified services (cab, hotel, restaurant).
Want more depth on important points?
Make it click