Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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...
Classification of supply - supply of goods or not - what is principal supply - transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material - trade advertisement material - the supply of printing services on plastic in this case PVC materials are classifiable under SAC 998912. The principal supply being the ‘Supply of service’, the composite supply is also classifiable under SAC 998912 and the applicable rate on such supply is that applicable for such SAC. - AAR
Classification of supply - supply of goods or not - what is principal supply - transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material - trade advertisement material - the supply of printing services on plastic in this case PVC materials are classifiable under SAC 998912. The principal supply being the ‘Supply of service’, the composite supply is also classifiable under SAC 998912 and the applicable rate on such supply is that applicable for such SAC. - AAR
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