Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
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GST levy on annuity received by petitioner - dispute on timing of liability. Authorities viewed liability arising from concession period commencement date, considering annuity for road maintenance. Petitioner disagreed. CBIC circular clarified tax payable on invoice issuance or annuity receipt, whichever earlier. HC set aside orders, directing authorities to collect tax per CBIC circular.
GST levy on annuity received by petitioner - dispute on timing of liability. Authorities viewed liability arising from concession period commencement date, considering annuity for road maintenance. Petitioner disagreed. CBIC circular clarified tax payable on invoice issuance or annuity receipt, whichever earlier. HC set aside orders, directing authorities to collect tax per CBIC circular.
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