Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Page of 4801
Press 'Enter' after typing page number.
101 to 120 of 96001 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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)
Note: It is a system-generated summary and is for quick reference only.