Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Refund of inverted duty structure/ unutilized input tax credit - Scope of Section 54(3) of the CGST Act read with Rule Rule 89(5) regarding "input services" - there is nothing in the Rule 89 of the CGST Rules, 2017, as amended, that overrides the Section 54 of the CGST Act, 2017 and they have to be read together harmoniously while granting refunds.
Refund of inverted duty structure/ unutilized input tax credit - Scope of Section 54(3) of the CGST Act read with Rule Rule 89(5) regarding "input services" - there is nothing in the Rule 89 of the CGST Rules, 2017, as amended, that overrides the Section 54 of the CGST Act, 2017 and they have to be read together harmoniously while granting refunds.
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