Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Generation of Electronic Way Bills (E-Way Bills) for goods under Chapter 71 of GST classification, covering precious metals, stones, and jewelry (except HSN 7117 - imitation jewelry), remains exempt from mandatory requirements under CGST Rules, 2017 Rule 138(14). While the NIC portal previously offered an "EWB for Gold" option, this facility has been withdrawn nationwide. The exemption continues except for intrastate movements within Kerala, where state-specific notification mandates E-Way Bill generation. The clarification resolves confusion arising from voluntary E-Way Bill generation by stakeholders who utilized the previously available system option. Transporters and taxpayers dealing with Chapter 71 goods must note this exemption while ensuring compliance with Kerala's state-specific requirements where applicable.
Generation of Electronic Way Bills (E-Way Bills) for goods under Chapter 71 of GST classification, covering precious metals, stones, and jewelry (except HSN 7117 - imitation jewelry), remains exempt from mandatory requirements under CGST Rules, 2017 Rule 138(14). While the NIC portal previously offered an "EWB for Gold" option, this facility has been withdrawn nationwide. The exemption continues except for intrastate movements within Kerala, where state-specific notification mandates E-Way Bill generation. The clarification resolves confusion arising from voluntary E-Way Bill generation by stakeholders who utilized the previously available system option. Transporters and taxpayers dealing with Chapter 71 goods must note this exemption while ensuring compliance with Kerala's state-specific requirements where applicable.
Note: It is a system-generated summary and is for quick reference only.
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