Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled that the activity of bonding imported carbon friction strips to Synchronizer cores constitutes a supply of job work services under SAC 9988. - The applicant's activity primarily falls within the definition of "job work" as per Section 2(68) of the CGST Act, 2017. - The concept of composite supply does not apply to the applicant's activity, as it involves the provision of job work services rather than separate supplies of goods.
Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled that the activity of bonding imported carbon friction strips to Synchronizer cores constitutes a supply of job work services under SAC 9988. - The applicant's activity primarily falls within the definition of "job work" as per Section 2(68) of the CGST Act, 2017. - The concept of composite supply does not apply to the applicant's activity, as it involves the provision of job work services rather than separate supplies of goods.
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