Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
CBEC issued comprehensive GST rate clarifications following GST Council's 55th meeting recommendations. Pepper of genus Piper attracts 5% GST, with exemption for agriculturist suppliers. Agriculturist-supplied raisins are GST-exempt. Ready-to-eat popcorn with salt/spices attracts 5% GST (non-packaged) or 12% GST (packaged), while caramel popcorn draws 18% GST. AAC blocks with >50% fly ash content fall under HS 6815 attracting 12% GST. SUV compensation cess amendments regarding ground clearance apply from July 26, 2023. Past disputes on popcorn GST rates until February 14, 2025, are regularized on 'as-is-where-is' basis. These clarifications aim to ensure uniform implementation nationwide.
CBEC issued comprehensive GST rate clarifications following GST Council's 55th meeting recommendations. Pepper of genus Piper attracts 5% GST, with exemption for agriculturist suppliers. Agriculturist-supplied raisins are GST-exempt. Ready-to-eat popcorn with salt/spices attracts 5% GST (non-packaged) or 12% GST (packaged), while caramel popcorn draws 18% GST. AAC blocks with >50% fly ash content fall under HS 6815 attracting 12% GST. SUV compensation cess amendments regarding ground clearance apply from July 26, 2023. Past disputes on popcorn GST rates until February 14, 2025, are regularized on 'as-is-where-is' basis. These clarifications aim to ensure uniform implementation nationwide.
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