Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
GST on sub-contracted works contracts was treated as chargeable at 18%, and that rate was not reopened in the present writ petitions. The sub-contractor was held entitled to reimbursement of the differential tax from the main contractor on the same basis as the earlier order, and was allowed to issue post-supply debit notes; debit notes issued after 01.01.2021 were to be recognised in the year of issue under Circular No.160/16/2021-GST. The main contractor was directed to pay the differential amount within six weeks, while the sub-contractor's statutory liability to pay tax to the department remained unaffected. The refund claim based on alleged double payment was left to departmental reconciliation.
GST on sub-contracted works contracts was treated as chargeable at 18%, and that rate was not reopened in the present writ petitions. The sub-contractor was held entitled to reimbursement of the differential tax from the main contractor on the same basis as the earlier order, and was allowed to issue post-supply debit notes; debit notes issued after 01.01.2021 were to be recognised in the year of issue under Circular No.160/16/2021-GST. The main contractor was directed to pay the differential amount within six weeks, while the sub-contractor's statutory liability to pay tax to the department remained unaffected. The refund claim based on alleged double payment was left to departmental reconciliation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
