Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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Composite job-work involving cutting, sorting, plate preparation, offset printing, drying, finishing, quality checks, bundling and return of kraft or duplex paper is treated as a composite supply, with offset printing as the principal supply and ancillary activities following its tax treatment. The concessional printing job-work entry for goods under Chapters 48 and 49 applies only where the printed goods attract central tax at 2.5% or nil. As kraft paper and duplex paper attract 18% GST, the concessional entry does not apply; the residuary job-work entry applies, resulting in GST at 18%.
Composite job-work involving cutting, sorting, plate preparation, offset printing, drying, finishing, quality checks, bundling and return of kraft or duplex paper is treated as a composite supply, with offset printing as the principal supply and ancillary activities following its tax treatment. The concessional printing job-work entry for goods under Chapters 48 and 49 applies only where the printed goods attract central tax at 2.5% or nil. As kraft paper and duplex paper attract 18% GST, the concessional entry does not apply; the residuary job-work entry applies, resulting in GST at 18%.
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