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...
Valuation of imported goods - Hot Rolled Coils (HR Coils) - Merely because the assessee failed to submit any payment certificate or Bill of Exchange, the Assessing officer rejected the value declared by the assessee - HR Coil and HR Steel Plates cannot be said to be similar or identical goods - The Adjudicating Authority has erred in rejecting the declared price/transaction value
Valuation of imported goods - Hot Rolled Coils (HR Coils) - Merely because the assessee failed to submit any payment certificate or Bill of Exchange, the Assessing officer rejected the value declared by the assessee - HR Coil and HR Steel Plates cannot be said to be similar or identical goods - The Adjudicating Authority has erred in rejecting the declared price/transaction value
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