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...
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...
Classification of goods - rate of GST - Mango Pulp/puree - fresh fruit or not - As there is no specific description of “mango pulp/puree.”, under GST tariff notification, the entry no. 453 of Schedule-III of Notification No.1/2017 is applicable, which is a residuary entry covering goods which are not specified in Schedules I, II, IV, V, VI of the Notification, attracting the tax rate of 18%. - AAAR
Classification of goods - rate of GST - Mango Pulp/puree - fresh fruit or not - As there is no specific description of “mango pulp/puree.”, under GST tariff notification, the entry no. 453 of Schedule-III of Notification No.1/2017 is applicable, which is a residuary entry covering goods which are not specified in Schedules I, II, IV, V, VI of the Notification, attracting the tax rate of 18%. - AAAR
Note: It is a system-generated summary and is for quick reference only.