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...
Classification of the services - bio-mining and waste remediation services - The AAR ruled that the services were classified under SAC 9994, which encompasses sewage and waste collection, treatment, disposal, and other environmental protection services, attracting a GST rate of 18%. - The services provided were considered "pure services" to a local authority (Tumakuru City Corporation) related to functions entrusted to a Municipality under Article 243W of the Constitution. Therefore, these services were exempt from GST.
Classification of the services - bio-mining and waste remediation services - The AAR ruled that the services were classified under SAC 9994, which encompasses sewage and waste collection, treatment, disposal, and other environmental protection services, attracting a GST rate of 18%. - The services provided were considered "pure services" to a local authority (Tumakuru City Corporation) related to functions entrusted to a Municipality under Article 243W of the Constitution. Therefore, these services were exempt from GST.
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