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...
Scope of supply - Providing canteen facilities for employees - The AAR concluded that GST is not applicable on the amount recovered from permanent employees for canteen facilities as it doesn't qualify as 'supply' under GST law. However, amounts recovered from employees of SMC on deputation, MSIL on business travel, and temporary workers are taxable. Suzuki is eligible for Input Tax Credit (ITC) on GST paid to the canteen service provider for permanent employees' facilities but not for the other groups or for kitchen utensils and equipment used in providing these facilities.
Scope of supply - Providing canteen facilities for employees - The AAR concluded that GST is not applicable on the amount recovered from permanent employees for canteen facilities as it doesn't qualify as 'supply' under GST law. However, amounts recovered from employees of SMC on deputation, MSIL on business travel, and temporary workers are taxable. Suzuki is eligible for Input Tax Credit (ITC) on GST paid to the canteen service provider for permanent employees' facilities but not for the other groups or for kitchen utensils and equipment used in providing these facilities.
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