Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
E-rickshaw supplies in CKD/SKD form qualify for GST treatment as the finished electrically operated vehicle only when all components needed to assemble a complete vehicle are supplied together as one identifiable kit or package, and the consignment contents and contemporaneous commercial records consistently match that description. The AAAR rejected the motor-plus-three-components test because it does not arise from Rule 2(a), the tariff, or the rate notification, and held that individual parts cannot be classified as the finished vehicle merely because some are essential components. It also noted that customs interpretative fiction under Rule 2(a) has a limited scope and cannot be extended beyond customs classification.
E-rickshaw supplies in CKD/SKD form qualify for GST treatment as the finished electrically operated vehicle only when all components needed to assemble a complete vehicle are supplied together as one identifiable kit or package, and the consignment contents and contemporaneous commercial records consistently match that description. The AAAR rejected the motor-plus-three-components test because it does not arise from Rule 2(a), the tariff, or the rate notification, and held that individual parts cannot be classified as the finished vehicle merely because some are essential components. It also noted that customs interpretative fiction under Rule 2(a) has a limited scope and cannot be extended beyond customs classification.
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