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...
Refund of SAD - cashew nut imported was subjected to processing and value addition which amounted to manufacture and the product had undergone change as to its identity - both cashew nuts and cashew kernels are classified as cashew nuts under CTH 0801. At the same time, it is not the case of Revenue that S.T./VAT/CST is different for cashew nuts and cashew kernel - Refund allowed.
Refund of SAD - cashew nut imported was subjected to processing and value addition which amounted to manufacture and the product had undergone change as to its identity - both cashew nuts and cashew kernels are classified as cashew nuts under CTH 0801. At the same time, it is not the case of Revenue that S.T./VAT/CST is different for cashew nuts and cashew kernel - Refund allowed.
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