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...
Imported broom sticks (140-160 cm) classifiable under CTH 96031000 not 14049090. Entitled to exemption benefits under Notification No. 46/2011-Cus and 2/2017-ITR. Demand of Rs. 4,59,025/- duty and interest set aside. Order of confiscation, fine set aside. Penalties set aside. Appeal allowed by CESTAT.
Imported broom sticks (140-160 cm) classifiable under CTH 96031000 not 14049090. Entitled to exemption benefits under Notification No. 46/2011-Cus and 2/2017-ITR. Demand of Rs. 4,59,025/- duty and interest set aside. Order of confiscation, fine set aside. Penalties set aside. Appeal allowed by CESTAT.
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