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...
Warehoused goods - Delay in clearances of cargo cannot be held against the appellant as a willful act to invite damages when the custodian and the Customs also have the powers to auction the cargo if not cleared within the warehousing period. - AT
Warehoused goods - Delay in clearances of cargo cannot be held against the appellant as a willful act to invite damages when the custodian and the Customs also have the powers to auction the cargo if not cleared within the warehousing period. - AT
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