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...
Goods classified as Aluminium Scrap Tassel under CTH 76020010 instead of Coils of Aluminium Wire under 76051100. Chartered Engineer Certificate confirmed goods not in primary form of coils, but Aluminium Scrap Tassel as per ISRI specification including old, unalloyed Aluminium wire and cable with defects. Enhancement of value based on NIDB data not sustainable as goods correctly classified as Aluminium Scrap. Tribunal set aside the impugned order, allowing the appeal.
Goods classified as Aluminium Scrap Tassel under CTH 76020010 instead of Coils of Aluminium Wire under 76051100. Chartered Engineer Certificate confirmed goods not in primary form of coils, but Aluminium Scrap Tassel as per ISRI specification including old, unalloyed Aluminium wire and cable with defects. Enhancement of value based on NIDB data not sustainable as goods correctly classified as Aluminium Scrap. Tribunal set aside the impugned order, allowing the appeal.
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