Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Classification of service - rate of tax applicable for works contract - construction of a structure meant predominantly for use as a cultural establishment - The Authority for Advance Ruling, Kerala, finds that the applicant is liable to pay GST at the rate of 12% [6% - CGST + 6% SGST] or 18% [9% CGST + 9% SGST], as per the entry at Item (vi) of SI No.3 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017. This determination is contingent upon the time of supply as determined under Section 14 of the CGST Act, 2017, falling between 21.09.2017 and 31.12.2021, or on or after 01.01.2022, respectively. - Further, the AAR concluded that the recipient indeed fell within the definition of "Governmental Authority.
Classification of service - rate of tax applicable for works contract - construction of a structure meant predominantly for use as a cultural establishment - The Authority for Advance Ruling, Kerala, finds that the applicant is liable to pay GST at the rate of 12% [6% - CGST + 6% SGST] or 18% [9% CGST + 9% SGST], as per the entry at Item (vi) of SI No.3 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017. This determination is contingent upon the time of supply as determined under Section 14 of the CGST Act, 2017, falling between 21.09.2017 and 31.12.2021, or on or after 01.01.2022, respectively. - Further, the AAR concluded that the recipient indeed fell within the definition of "Governmental Authority.
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