Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Determining whether certain goods, specifically old used iron scrap, used lead acid batteries, old used aluminum utensils and other aluminum scrap, old used brass utensils and other scrap, used old steel utensils scrap, old used scrap of copper, used waste plastic bags and used plastic PET bottles, qualify for the margin scheme u/r 32(5) of the CGST Rules, 2017. The key points are: Notification No. 8/2018-Central Tax (Rate) does not limit the margin scheme to second-hand motor vehicles only, but it is available for all other goods that qualify as second-hand goods. The distinction between second-hand goods and scrap is crucial, with second-hand goods being ready for immediate use by a new owner, while scrap requires processing to be useful again. The goods in question are considered scrap, not second-hand goods, as they do not meet the continuity of usage requirement. Therefore, they are ineligible for the margin scheme u/r 32(5) of the CGST Rules, 2017, for both intra-state and inter-state supply of goods.
Determining whether certain goods, specifically old used iron scrap, used lead acid batteries, old used aluminum utensils and other aluminum scrap, old used brass utensils and other scrap, used old steel utensils scrap, old used scrap of copper, used waste plastic bags and used plastic PET bottles, qualify for the margin scheme u/r 32(5) of the CGST Rules, 2017. The key points are: Notification No. 8/2018-Central Tax (Rate) does not limit the margin scheme to second-hand motor vehicles only, but it is available for all other goods that qualify as second-hand goods. The distinction between second-hand goods and scrap is crucial, with second-hand goods being ready for immediate use by a new owner, while scrap requires processing to be useful again. The goods in question are considered scrap, not second-hand goods, as they do not meet the continuity of usage requirement. Therefore, they are ineligible for the margin scheme u/r 32(5) of the CGST Rules, 2017, for both intra-state and inter-state supply of goods.
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