Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
Advance Ruling held that the question regarding status of Kerala State Transport Project (KSTP) viz. Government Authority, Entity or Department is not covered u/s 97(2) of CGST Act, hence no ruling pronounced. Works contract services provided by Government contractor to KSTP for construction of roads and bridges for public use are taxable at 12% till 17.07.2022 and 18% thereafter, as determined by time of supply u/s 14 of CGST Act. KSTP is a wing under Kerala Public Works Department executing externally aided and specialized projects for upgradation of State highways.
Advance Ruling held that the question regarding status of Kerala State Transport Project (KSTP) viz. Government Authority, Entity or Department is not covered u/s 97(2) of CGST Act, hence no ruling pronounced. Works contract services provided by Government contractor to KSTP for construction of roads and bridges for public use are taxable at 12% till 17.07.2022 and 18% thereafter, as determined by time of supply u/s 14 of CGST Act. KSTP is a wing under Kerala Public Works Department executing externally aided and specialized projects for upgradation of State highways.
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