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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
This circular clarifies GST rates and classification for certain goods based on recommendations of the 53rd GST Council meeting. Key points are: Solar cookers using solar and grid electricity attract 12% GST under heading 8516. All types of sprinklers, including fire water sprinklers, attract 12% GST under heading 195B. Parts of poultry-keeping machinery under 8436 91 00 attract 12% GST. The definition of "pre-packaged and labelled" excludes agricultural produce packages over 25 kg/litre from 5% GST levy. For supplies to/by government agencies for subsidized distribution from 1.7.2017 to 17.7.2022, issues are regularized subject to conditions like certification and ITC reversal. The circular provides clarity on GST rates and classification, regularizing past issues with conditions.
This circular clarifies GST rates and classification for certain goods based on recommendations of the 53rd GST Council meeting. Key points are: Solar cookers using solar and grid electricity attract 12% GST under heading 8516. All types of sprinklers, including fire water sprinklers, attract 12% GST under heading 195B. Parts of poultry-keeping machinery under 8436 91 00 attract 12% GST. The definition of "pre-packaged and labelled" excludes agricultural produce packages over 25 kg/litre from 5% GST levy. For supplies to/by government agencies for subsidized distribution from 1.7.2017 to 17.7.2022, issues are regularized subject to conditions like certification and ITC reversal. The circular provides clarity on GST rates and classification, regularizing past issues with conditions.
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