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...
Finalization of duty in respect of one shipping bill - issuance of Export Obligation Discharge Certificate (EODC) - From the grounds stated in the appeal, it is seen that much effort has been taken by the appellant by issuing several representations to the authorities to trace out the lab test report. The Board in its Circular No.79/2002-Cus. dated 28.11.2002 has clarified that in such situation when the test report is not available, the duty has to be finalized on the basis of available test reports. - AT
Finalization of duty in respect of one shipping bill - issuance of Export Obligation Discharge Certificate (EODC) - From the grounds stated in the appeal, it is seen that much effort has been taken by the appellant by issuing several representations to the authorities to trace out the lab test report. The Board in its Circular No.79/2002-Cus. dated 28.11.2002 has clarified that in such situation when the test report is not available, the duty has to be finalized on the basis of available test reports. - AT
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