Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Valuation - SVB has accepted the invoice price as transaction value - When the goods are customised as clearly recorded in the OIO as well as in the impugned order, the comparison of contemporaneous imports of similar goods or identical goods does not arise. - AT
Valuation - SVB has accepted the invoice price as transaction value - When the goods are customised as clearly recorded in the OIO as well as in the impugned order, the comparison of contemporaneous imports of similar goods or identical goods does not arise. - AT
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