Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Scope of Advance Ruling application - classification of product Keer Kokil - The AAR had classified "Keer Kokil" as 'unmanufactured tobacco' under CTH 24012090, attracting GST @ 28% and Compensation Cess @71%. - The AAAR found that the appeal filed by CGST, Udaipur against the letter dated 11.07.2023 issued by AAR, Rajasthan was not maintainable as it was filed against a decision under Section 104 of the CGST Act, 2017, which is outside the purview of AAAR's domain.
Scope of Advance Ruling application - classification of product Keer Kokil - The AAR had classified "Keer Kokil" as 'unmanufactured tobacco' under CTH 24012090, attracting GST @ 28% and Compensation Cess @71%. - The AAAR found that the appeal filed by CGST, Udaipur against the letter dated 11.07.2023 issued by AAR, Rajasthan was not maintainable as it was filed against a decision under Section 104 of the CGST Act, 2017, which is outside the purview of AAAR's domain.
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