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...
Taxable supply or not - Entry fee collected from the visitors/ devotees/ pilgrim by the applicant - Service provided i.e darshan/visit of Temple Hall - The Authority for Advance Ruling (AAR) acknowledges that the trust collects entry fees for providing darshan of Temple Hall, which constitutes a supply of service in the course or furtherance of business, thus falling under the scope of GST. However, the AAR concludes that the entry fee collected from visitors/devotees/pilgrims is exempt from GST under the provisions of Notification No. 12/2017, Central Tax (Rate), dated 28th June 2017.
Taxable supply or not - Entry fee collected from the visitors/ devotees/ pilgrim by the applicant - Service provided i.e darshan/visit of Temple Hall - The Authority for Advance Ruling (AAR) acknowledges that the trust collects entry fees for providing darshan of Temple Hall, which constitutes a supply of service in the course or furtherance of business, thus falling under the scope of GST. However, the AAR concludes that the entry fee collected from visitors/devotees/pilgrims is exempt from GST under the provisions of Notification No. 12/2017, Central Tax (Rate), dated 28th June 2017.
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