Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Claim of exemption from GST - milk chilling and packing services - In the circular CBIC says the activity is not eligible for exemption - Milk cannot be stored without chilling as otherwise it would get spoiled. Therefore, storage of milk would include chilling of milk. Chilling of milk does not alter any of its essential characteristics and it still remains raw milk, and it is this raw milk which is thereafter packed. - The circular quashed - Benefit of exemption allowed - HC
Claim of exemption from GST - milk chilling and packing services - In the circular CBIC says the activity is not eligible for exemption - Milk cannot be stored without chilling as otherwise it would get spoiled. Therefore, storage of milk would include chilling of milk. Chilling of milk does not alter any of its essential characteristics and it still remains raw milk, and it is this raw milk which is thereafter packed. - The circular quashed - Benefit of exemption allowed - HC
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