Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Levy of GST - export of pre-packaged and labelled rice Up to 25 Kgs, to foreign buyer - supply of pre-packaged and labelled Rice up to 25 Kgs, to exporter on “bill to ship to” basis - the AAR concludes that GST is leviable on the export and supply of pre-packaged and labelled rice up to 25 kilograms. This ruling applies to transactions involving foreign buyers, exporters, and domestic sales.
Levy of GST - export of pre-packaged and labelled rice Up to 25 Kgs, to foreign buyer - supply of pre-packaged and labelled Rice up to 25 Kgs, to exporter on “bill to ship to” basis - the AAR concludes that GST is leviable on the export and supply of pre-packaged and labelled rice up to 25 kilograms. This ruling applies to transactions involving foreign buyers, exporters, and domestic sales.
Note: It is a system-generated summary and is for quick reference only.
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