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...
The Advance Ruling Authority (AAR) addressed the issue of GST applicability on supervision fees and the entire amount, including material and labor, in a case involving an Electricity Distribution Company. The AAR held that GST is applicable only on the supervision fee when the recipient bears the cost of materials and installation. The work contract services provided by an independent contractor are classified under SAC 9954, distinct from the services provided by the Electricity Distribution Company. The value of materials and installation costs are excluded from the taxable value under GST, with GST payable only on the supervision charges. The AAR clarified the classification of services and taxable value in the context of the ownership of property and the nature of services provided.
The Advance Ruling Authority (AAR) addressed the issue of GST applicability on supervision fees and the entire amount, including material and labor, in a case involving an Electricity Distribution Company. The AAR held that GST is applicable only on the supervision fee when the recipient bears the cost of materials and installation. The work contract services provided by an independent contractor are classified under SAC 9954, distinct from the services provided by the Electricity Distribution Company. The value of materials and installation costs are excluded from the taxable value under GST, with GST payable only on the supervision charges. The AAR clarified the classification of services and taxable value in the context of the ownership of property and the nature of services provided.
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