Split air conditioner classification depends on capacity and refrigeration characteristics, with the specific tariff entry overriding the general desc...
Anti-circumvention measures require provisional assessment and guarantees for Malaysian-exported rock breakers, specified components and alloy steel t...
Audit-based GST fraud demands require evidence of deliberate wrongdoing, with fresh determination and limitation affecting recovery across different y...
Non-woven fabric bag classification follows the textile intermediate, while GST proceedings require reasons, impartial notices and consistent treatmen...
The statutory bar on admission of an advance-ruling application applies where the same question concerning the applicant is already pending or has been decided in proceedings. A transporter's supply-characterisation question-whether making vehicles available to another goods transport agency is exempt or taxable-formed the basis of a pending input-tax-credit reversal proceeding and had been decided for an earlier tax period. Both grounds precluded examination of classification, exemption, or taxability on the merits, and the application was rejected as not maintainable.
The statutory bar on admission of an advance-ruling application applies where the same question concerning the applicant is already pending or has been decided in proceedings. A transporter's supply-characterisation question-whether making vehicles available to another goods transport agency is exempt or taxable-formed the basis of a pending input-tax-credit reversal proceeding and had been decided for an earlier tax period. Both grounds precluded examination of classification, exemption, or taxability on the merits, and the application was rejected as not maintainable.
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