Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Benefit of concessional rate of SAD - Declaration of RSP - proof of payment of actual VAT on sale after import - The Notification does not envisage an inquiry into the correctness of RSP. It is sufficient if RSP is declared. If the goods are sold at a higher rate, it has to be established with evidence. The Adjudicating Authority need not make unnecessary exercise of what other charges also should be added. When RSP is declared, it is the price at which it is intended to be sold to the consumer. - Demand set aside - AT
Benefit of concessional rate of SAD - Declaration of RSP - proof of payment of actual VAT on sale after import - The Notification does not envisage an inquiry into the correctness of RSP. It is sufficient if RSP is declared. If the goods are sold at a higher rate, it has to be established with evidence. The Adjudicating Authority need not make unnecessary exercise of what other charges also should be added. When RSP is declared, it is the price at which it is intended to be sold to the consumer. - Demand set aside - AT
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