Customs assessment information portal centralises rulings and guidance to promote consistent classification, valuation, transparency and informed comp...
Composite show-cause notices spanning multiple financial years are jurisdictionally invalid, allowing writ review despite an alternative appellate rem...
Classification of supply - Composite Supply or Mixed Supply - wellness facilities / health care services - In fact, there is no option available for the customer to avail the wellness package without opting for the accommodation. Thus, the accommodation service attains the nature of the principal supply and the other two components attain the nature of ancillary services - Benefit of exemption not available - AAR
Classification of supply - Composite Supply or Mixed Supply - wellness facilities / health care services - In fact, there is no option available for the customer to avail the wellness package without opting for the accommodation. Thus, the accommodation service attains the nature of the principal supply and the other two components attain the nature of ancillary services - Benefit of exemption not available - AAR
Note: It is a system-generated summary and is for quick reference only.
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