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...
Mis-declaration of imported goods - appellant had claimed classification as fabric containing 85% or more by weight of textured polyester filaments which was also accepted by Textile Committee - The customs authorities chose to revise the classification based on a test report of the Dy. Chief Chemist after testing of the remnant samples - Dy. Chief Chemist cannot overrule the earlier test results
Mis-declaration of imported goods - appellant had claimed classification as fabric containing 85% or more by weight of textured polyester filaments which was also accepted by Textile Committee - The customs authorities chose to revise the classification based on a test report of the Dy. Chief Chemist after testing of the remnant samples - Dy. Chief Chemist cannot overrule the earlier test results
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