Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff Heading 8902, attracting a GST rate of 5% (2.5% CGST + 2.5% SGST) - The authority clarified that the supply of goods or services during the warranty period, without consideration, in discharge of the warranty obligation, is not liable to GST. Additional consideration, if received, for such supplies, will be liable to GST at the applicable rate. - Repair or maintenance services of fishing vessels, being a composite supply, were classified under SAC 998714 and subjected to GST at 5% (2.5% CGST + 2.5% SGST)
Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff Heading 8902, attracting a GST rate of 5% (2.5% CGST + 2.5% SGST) - The authority clarified that the supply of goods or services during the warranty period, without consideration, in discharge of the warranty obligation, is not liable to GST. Additional consideration, if received, for such supplies, will be liable to GST at the applicable rate. - Repair or maintenance services of fishing vessels, being a composite supply, were classified under SAC 998714 and subjected to GST at 5% (2.5% CGST + 2.5% SGST)
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