Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Levy of Customs Duty - transshipment of cargo - foreign-going vessel - bunker consumption for tug vessels - The tribunal examined relevant provisions of the Customs Act and concluded that the demand for duty on bunker consumption during transshipment was not valid. They determined that the vessels, arriving from a foreign port and not performing any coastal voyages, were considered foreign-going vessels, making the fuel consumed during transshipment non-dutiable.
Levy of Customs Duty - transshipment of cargo - foreign-going vessel - bunker consumption for tug vessels - The tribunal examined relevant provisions of the Customs Act and concluded that the demand for duty on bunker consumption during transshipment was not valid. They determined that the vessels, arriving from a foreign port and not performing any coastal voyages, were considered foreign-going vessels, making the fuel consumed during transshipment non-dutiable.
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