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...
MCPCBs should be classified under CTH 8534 as standard PCBs, not under CTH 94054090 as parts of LED lamps. CESTAT dismissed Revenue's appeal, holding that MCPCBs cannot be classified differently from Tribunal's view on identical facts that they merit classification under Tariff Item 8534 0000. Department cannot rely on IGST Notification to determine classification under Customs Act.
MCPCBs should be classified under CTH 8534 as standard PCBs, not under CTH 94054090 as parts of LED lamps. CESTAT dismissed Revenue's appeal, holding that MCPCBs cannot be classified differently from Tribunal's view on identical facts that they merit classification under Tariff Item 8534 0000. Department cannot rely on IGST Notification to determine classification under Customs Act.
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