Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Advance ruling application regarding maintainability, levy of GST on network/wheeling charges, cross-subsidy surcharge, additional surcharge, and fees and charges related to electricity distribution services was not admitted u/s 98(2) of CGST/TNGST Act, 2017 insofar as it relates to taxability of services. Applicant's argument regarding interpretation of "applicant" was rejected. Clarification provided on internal mechanism of "call book" and its non-applicability in this case. Application disposed of by not admitting it for services in question as per Section 98(2) of CGST Act, 2017.
Advance ruling application regarding maintainability, levy of GST on network/wheeling charges, cross-subsidy surcharge, additional surcharge, and fees and charges related to electricity distribution services was not admitted u/s 98(2) of CGST/TNGST Act, 2017 insofar as it relates to taxability of services. Applicant's argument regarding interpretation of "applicant" was rejected. Clarification provided on internal mechanism of "call book" and its non-applicability in this case. Application disposed of by not admitting it for services in question as per Section 98(2) of CGST Act, 2017.
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