Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Refund of IGST - Export of goods in July 2017 - zero rated supplies - simultaneous duty drawback claim - circular dated 9.10.2018 explains the provisions of the drawback and it has nothing to do with the IGST refund. Thus, the circular will not save the situation for the respondents - Refund to be allowed with 7% interest.
Refund of IGST - Export of goods in July 2017 - zero rated supplies - simultaneous duty drawback claim - circular dated 9.10.2018 explains the provisions of the drawback and it has nothing to do with the IGST refund. Thus, the circular will not save the situation for the respondents - Refund to be allowed with 7% interest.
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