Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
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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TaxTMI 
TaxTMI 
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