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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Exemption from tax for supply of selling space for advertisement in print media qualifies as pure service under Entry 3 of Exemption Notification. Supply does not constitute composite supply of goods and services under Entry 3A. Pune and Pimpri Municipal Corporations are local authorities u/s 2(69) of GST Act for Entries 3 and 3A. Content of advertisement for recruitment of medical officers and professors has connection to functions entrusted to panchayats under Article 243G and municipalities under Article 243W of Constitution. Supply of service of selling space for such advertisements relates to functions entrusted under Articles 243G and 243W, covering wide range of activities provided to local authorities. Being pure services to municipal corporations, the supply is exempted under Entry 3 of Notification 12/2017-Central Tax (Rate).
Exemption from tax for supply of selling space for advertisement in print media qualifies as pure service under Entry 3 of Exemption Notification. Supply does not constitute composite supply of goods and services under Entry 3A. Pune and Pimpri Municipal Corporations are local authorities u/s 2(69) of GST Act for Entries 3 and 3A. Content of advertisement for recruitment of medical officers and professors has connection to functions entrusted to panchayats under Article 243G and municipalities under Article 243W of Constitution. Supply of service of selling space for such advertisements relates to functions entrusted under Articles 243G and 243W, covering wide range of activities provided to local authorities. Being pure services to municipal corporations, the supply is exempted under Entry 3 of Notification 12/2017-Central Tax (Rate).
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