Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Classification of supply - supply, install, electrify & energise the submersible pump sets and thereby makes the pump sets functional - The recipient prepares the bore wells on their own account - supplies are in the nature of supply of movable property and does not qualify to be a “Works Contract” - It is a composite supply wherein the principal supply is submersible pumps - GST rate will be rate applicable on submersible pump sets
Classification of supply - supply, install, electrify & energise the submersible pump sets and thereby makes the pump sets functional - The recipient prepares the bore wells on their own account - supplies are in the nature of supply of movable property and does not qualify to be a “Works Contract” - It is a composite supply wherein the principal supply is submersible pumps - GST rate will be rate applicable on submersible pump sets
Note: It is a system-generated summary and is for quick reference only.
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