Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Imported e-rickshaw parts without motors and batteries did not acquire the essential character of complete electric tricycles for Rule 2(a) classification, because those components were necessary for self-propelled operation. The consignments were therefore only parts and not CKD vehicles, so the department's reclassification was unsustainable. On that basis, the challenge to dropping proceedings for the past Bills of Entry failed, while the live duty demand, confiscation, redemption fine and penalties were set aside; the investigation deposit was ordered to be released with applicable interest.
Imported e-rickshaw parts without motors and batteries did not acquire the essential character of complete electric tricycles for Rule 2(a) classification, because those components were necessary for self-propelled operation. The consignments were therefore only parts and not CKD vehicles, so the department's reclassification was unsustainable. On that basis, the challenge to dropping proceedings for the past Bills of Entry failed, while the live duty demand, confiscation, redemption fine and penalties were set aside; the investigation deposit was ordered to be released with applicable interest.
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