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...
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Applicability of GST - transactions of sale of vouchers - the vouchers traded by the Appellant are goods and not actionable claims - The supply of vouchers by the Appellant is a supply of goods in terms of Section 7 of the CGST Act - on the aspect of value of the vouchers for the purpose of GST, the rate of tax and the time of supply of the vouchers by the Appellant. Since the Appellant is not the issuer of the voucher, the provisions of time of supply under Section 12(4) will not apply and the time of supply will be governed by the provisions of Section 12(5) of the CGST Act. - AAAR
Applicability of GST - transactions of sale of vouchers - the vouchers traded by the Appellant are goods and not actionable claims - The supply of vouchers by the Appellant is a supply of goods in terms of Section 7 of the CGST Act - on the aspect of value of the vouchers for the purpose of GST, the rate of tax and the time of supply of the vouchers by the Appellant. Since the Appellant is not the issuer of the voucher, the provisions of time of supply under Section 12(4) will not apply and the time of supply will be governed by the provisions of Section 12(5) of the CGST Act. - AAAR
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