Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Exemption form GST - upfront premium payable towards the services of leasing of the land for industrial purposes - Notification No. 12/2017 Central Tax (Rate) - The applicant argued that the lease met all conditions for exemption under a specific notification. However, WBAAR concluded that SMPK did not qualify as an entity with 20% or more government ownership, a key condition for the exemption. Therefore, the lease service was not considered exempt under the mentioned notification. - AAR
Exemption form GST - upfront premium payable towards the services of leasing of the land for industrial purposes - Notification No. 12/2017 Central Tax (Rate) - The applicant argued that the lease met all conditions for exemption under a specific notification. However, WBAAR concluded that SMPK did not qualify as an entity with 20% or more government ownership, a key condition for the exemption. Therefore, the lease service was not considered exempt under the mentioned notification. - AAR
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