Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Entry 1 exemption under Notification No. 12/2017-Central Tax (Rate) was treated as available only where services were rendered by a section 12AB-registered entity by way of charitable activities: mental health awareness, public education and yoga camps were covered, and de-addiction seminars plus sanitation training were accepted as preventive health, but blood donation camps and road safety training were excluded. Entry 72 was allowed for government-funded self-defence training, PM Vishwakarma goldsmith training and vocational training at Kasturba Gandhi Balika Vidyalaya. Claims on DDU-GKY, computer or ITI training, and agricultural extension were not answered because the factual record was incomplete or speculative.
Entry 1 exemption under Notification No. 12/2017-Central Tax (Rate) was treated as available only where services were rendered by a section 12AB-registered entity by way of charitable activities: mental health awareness, public education and yoga camps were covered, and de-addiction seminars plus sanitation training were accepted as preventive health, but blood donation camps and road safety training were excluded. Entry 72 was allowed for government-funded self-defence training, PM Vishwakarma goldsmith training and vocational training at Kasturba Gandhi Balika Vidyalaya. Claims on DDU-GKY, computer or ITI training, and agricultural extension were not answered because the factual record was incomplete or speculative.
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