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...
Duty free shops (DFS) - the warehouse goods are supplied by the DFS to the International arriving passengers before its clearance for home consumption - the passengers clears the same for home consumption - hence no customs duty is payable by the DFS and therefore under proviso of Section 5 (1) of the IGST Act r.w.s 12 of the Customs Act 1962, No IGST is payable
Duty free shops (DFS) - the warehouse goods are supplied by the DFS to the International arriving passengers before its clearance for home consumption - the passengers clears the same for home consumption - hence no customs duty is payable by the DFS and therefore under proviso of Section 5 (1) of the IGST Act r.w.s 12 of the Customs Act 1962, No IGST is payable
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