Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Classification of services - Job-work - works contract services - welding services are provided on railway tracks - the contract awarded to the applicant is not limited to any treatment or process (the process of welding for the instant case) on goods belonging to another person. The scope of work as it is noticed from the work order covers the entire job for conversion of SWR to LWR including replacement of existing AT welds for a total distance of 54.03 km by flash butt welding. - The instant services, therefore, falls under Tariff Code 995429 and to be taxed @ 18% of GST - AAR
Classification of services - Job-work - works contract services - welding services are provided on railway tracks - the contract awarded to the applicant is not limited to any treatment or process (the process of welding for the instant case) on goods belonging to another person. The scope of work as it is noticed from the work order covers the entire job for conversion of SWR to LWR including replacement of existing AT welds for a total distance of 54.03 km by flash butt welding. - The instant services, therefore, falls under Tariff Code 995429 and to be taxed @ 18% of GST - AAR
Note: It is a system-generated summary and is for quick reference only.