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...
The case involved valuation of imported goods for duty levy and denial of CVD exemption. The issue was whether to consider declared value or actual payment to High Seas Seller. Tribunal held that exchange rate on Bill of Entry date applies. Citing precedents, it confirmed exchange rate relevance. CVD exemption was granted as appellant used goods as fertilizers. Demand for differential duty was set aside. Appeal allowed.
The case involved valuation of imported goods for duty levy and denial of CVD exemption. The issue was whether to consider declared value or actual payment to High Seas Seller. Tribunal held that exchange rate on Bill of Entry date applies. Citing precedents, it confirmed exchange rate relevance. CVD exemption was granted as appellant used goods as fertilizers. Demand for differential duty was set aside. Appeal allowed.
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