Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
Electrically operated E-Rickshaws, E-Carts, Ecovat Hydraulic vehicles and E-Scooters retain that classification when supplied without batteries if their traction derives solely from electrical energy and the fitted motor, inverter, control module and drivetrain enable passenger or goods transport. The three-wheeled vehicles fall under heading 8703 and E-Scooters under heading 8711; each attracts GST at 5 per cent whether supplied with or without batteries. Refund claims for accumulated input tax credit arising from an inverted duty structure fall outside the specified scope of advance-ruling questions and remain undecided on merits.
Electrically operated E-Rickshaws, E-Carts, Ecovat Hydraulic vehicles and E-Scooters retain that classification when supplied without batteries if their traction derives solely from electrical energy and the fitted motor, inverter, control module and drivetrain enable passenger or goods transport. The three-wheeled vehicles fall under heading 8703 and E-Scooters under heading 8711; each attracts GST at 5 per cent whether supplied with or without batteries. Refund claims for accumulated input tax credit arising from an inverted duty structure fall outside the specified scope of advance-ruling questions and remain undecided on merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
