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...
Valuation of imported goods - The contentions of the appellant that where more than one price are available as the contemporaneous prices, the lowest of the prices has to be adopted for the purpose of valuation. - While determining a particular import to be considered as a contemporaneous import for enhancement, it is necessary to match all commercial level details - Enhancement resorted to is not legally justified and so un-sustainable - AT
Valuation of imported goods - The contentions of the appellant that where more than one price are available as the contemporaneous prices, the lowest of the prices has to be adopted for the purpose of valuation. - While determining a particular import to be considered as a contemporaneous import for enhancement, it is necessary to match all commercial level details - Enhancement resorted to is not legally justified and so un-sustainable - AT
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