Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Exemption from GST - pure services being provided to a local authority (BBMP) - The Authority rules that the service of supplying teachers/lecturers to schools/colleges run by BBMP, on an outsourced basis, is exempted from GST. This exemption is granted under the category of pure services provided to a local authority by way of an activity related to promoting educational aspects, as per Notification 12/2017-Central Tax (Rate) dated 28.06.2017, as amended.
Exemption from GST - pure services being provided to a local authority (BBMP) - The Authority rules that the service of supplying teachers/lecturers to schools/colleges run by BBMP, on an outsourced basis, is exempted from GST. This exemption is granted under the category of pure services provided to a local authority by way of an activity related to promoting educational aspects, as per Notification 12/2017-Central Tax (Rate) dated 28.06.2017, as amended.
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