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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
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Classification - Imported goods from Korea - "gold coins (other than legal tenders)" - The Appellate Tribunal concluded that the gold coins, being articles crafted from precious metal, are appropriately classified under CTH 7114 as articles of gold. - After considering the Comprehensive Economic Partnership Agreement between India and South Korea, along with relevant import policies and circulars, the Tribunal determined that the imported gold coins were not subject to any prohibition or restriction. Therefore, the appellant was entitled to exemption from customs duty under the applicable notifications.
Classification - Imported goods from Korea - "gold coins (other than legal tenders)" - The Appellate Tribunal concluded that the gold coins, being articles crafted from precious metal, are appropriately classified under CTH 7114 as articles of gold. - After considering the Comprehensive Economic Partnership Agreement between India and South Korea, along with relevant import policies and circulars, the Tribunal determined that the imported gold coins were not subject to any prohibition or restriction. Therefore, the appellant was entitled to exemption from customs duty under the applicable notifications.
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