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...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Levy of GST - Aahana Naturopathy Centre - simultaneous running a Resort namely “Aahana-The Corbett wilderness” - The supply of services provided by the applicant, which is a composite supply, has been classified under sub-heading No. 996311 under 'Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like'. The exemption at Entry No. 74 of Exemption Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 is applicable to services falling under the Heading 9993. However, the nature of services provided by the applicant is covered under the sub-heading 996311 - the exemption available at Entry No. 74 of Exemption Notification No. 12/2017-Central Tax (Rate), dated 28- 6-2017 is not applicable to the applicant. - AAR
Levy of GST - Aahana Naturopathy Centre - simultaneous running a Resort namely “Aahana-The Corbett wilderness” - The supply of services provided by the applicant, which is a composite supply, has been classified under sub-heading No. 996311 under 'Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like'. The exemption at Entry No. 74 of Exemption Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 is applicable to services falling under the Heading 9993. However, the nature of services provided by the applicant is covered under the sub-heading 996311 - the exemption available at Entry No. 74 of Exemption Notification No. 12/2017-Central Tax (Rate), dated 28- 6-2017 is not applicable to the applicant. - AAR
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