Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Levy of GST - Composite supply or not - Various services provided to employees - The Authority concluded that GST is applicable on the amount charged to employees for canteen services and car lease facilities provided by the company. It ruled that GST is not applicable on the recovery of medical insurance premiums and transportation facility charges from employees if provided as per contractual agreements between the employer and the employee. ITC is not available on expenses related to employee vaccination and health benefits. However, ITC is available on gardening expenses incurred by the company for maintaining green belts as mandated by environmental regulations.
Levy of GST - Composite supply or not - Various services provided to employees - The Authority concluded that GST is applicable on the amount charged to employees for canteen services and car lease facilities provided by the company. It ruled that GST is not applicable on the recovery of medical insurance premiums and transportation facility charges from employees if provided as per contractual agreements between the employer and the employee. ITC is not available on expenses related to employee vaccination and health benefits. However, ITC is available on gardening expenses incurred by the company for maintaining green belts as mandated by environmental regulations.
Note: It is a system-generated summary and is for quick reference only.