Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
The CESTAT held that the imported health supplements are classifiable under CTH 2106 9099 and attract 18% IGST under Sr. No. 453 of Schedule III of Notification No. 1/2017-IGST rate, not 28% under Sr. No. 9 of Schedule IV. The goods were not protein concentrates or food flavouring materials. The demand for differential IGST was time-barred as there was no suppression of facts by the appellant. The appeal was allowed, and the impugned order was set aside.
The CESTAT held that the imported health supplements are classifiable under CTH 2106 9099 and attract 18% IGST under Sr. No. 453 of Schedule III of Notification No. 1/2017-IGST rate, not 28% under Sr. No. 9 of Schedule IV. The goods were not protein concentrates or food flavouring materials. The demand for differential IGST was time-barred as there was no suppression of facts by the appellant. The appeal was allowed, and the impugned order was set aside.
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TaxTMI 
TaxTMI 
of 4918 
