Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
Customs practice for cancellation of Out of Charge for imported goods requires the importer to submit a request with grounds to the DC/AC, with a copy to the CFS, which must confirm by mail or letter that the goods are still physically available. The DC/AC may then examine the request, cancel the OOC, and inform both the importer and the CFS. If the goods are not physically available, cancellation can be made only with approval from the ADC/JC, and doubtful cases may be escalated to that level for guidance.
Customs practice for cancellation of Out of Charge for imported goods requires the importer to submit a request with grounds to the DC/AC, with a copy to the CFS, which must confirm by mail or letter that the goods are still physically available. The DC/AC may then examine the request, cancel the OOC, and inform both the importer and the CFS. If the goods are not physically available, cancellation can be made only with approval from the ADC/JC, and doubtful cases may be escalated to that level for guidance.
Note: It is a system-generated summary and is for quick reference only.
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