Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Effective date of N/N. 46/2015-Cus dated 17.09.2015 - whether effective from the date of notification i.e. 17.09.2015 or the date when it was offered for sale i.e. 21.09.2015? - the notification is effective from 21.09.2015 therefore, the appellant are not required to pay 5% increase in duty. - AT
Effective date of N/N. 46/2015-Cus dated 17.09.2015 - whether effective from the date of notification i.e. 17.09.2015 or the date when it was offered for sale i.e. 21.09.2015? - the notification is effective from 21.09.2015 therefore, the appellant are not required to pay 5% increase in duty. - AT
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