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...
Classification of goods - sweet corn or maize? - Scope of Show cause notice (SCN) - The adjudicating authority has not undertaken classification of the impugned goods in accordance with the General Rules for the Interpretation of the Harmonized System but set out to deny the effective rate of duty available to specific enumerations. The classification claimed by the importer in the bill of entry, even if substitutable by a more apt tariff item, cannot be discarded owing to absence of such proposal in the show cause notice. - AT
Classification of goods - sweet corn or maize? - Scope of Show cause notice (SCN) - The adjudicating authority has not undertaken classification of the impugned goods in accordance with the General Rules for the Interpretation of the Harmonized System but set out to deny the effective rate of duty available to specific enumerations. The classification claimed by the importer in the bill of entry, even if substitutable by a more apt tariff item, cannot be discarded owing to absence of such proposal in the show cause notice. - AT
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