Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Preferential location charges collected for apartment bookings were held to form part of the composite supply of construction services, because choice of location is an integral element of that supply and construction is the principal supply attracting the same GST treatment. A later clarificatory circular issued under Section 168(1) was treated as binding on the authorities and, being clarificatory, applied retrospectively. The earlier advance ruling and appellate order treating such charges as separately taxable were therefore quashed, and the charges were held subject to the same GST treatment as construction services.
Preferential location charges collected for apartment bookings were held to form part of the composite supply of construction services, because choice of location is an integral element of that supply and construction is the principal supply attracting the same GST treatment. A later clarificatory circular issued under Section 168(1) was treated as binding on the authorities and, being clarificatory, applied retrospectively. The earlier advance ruling and appellate order treating such charges as separately taxable were therefore quashed, and the charges were held subject to the same GST treatment as construction services.
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