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...
The CBIC circular, adopted by Maharashtra State Tax, clarifies several GST classification issues. Pepper of genus Piper attracts 5% GST, with agriculturists exempt from registration when supplying dried pepper from their cultivations. Similarly, agriculturists supplying raisins are exempt from GST registration. Ready-to-eat popcorn with salt and spices attracts 5% GST (unpackaged) or 12% GST (packaged/labeled), while caramel popcorn attracts 18% GST. Past classifications until February 14, 2025 are regularized on an "as is where is" basis. Autoclaved aerated concrete blocks with over 50% fly ash content attract 12% GST. The amended compensation cess for utility vehicles with specific engine capacity, length, and ground clearance applies from July 26, 2023.
The CBIC circular, adopted by Maharashtra State Tax, clarifies several GST classification issues. Pepper of genus Piper attracts 5% GST, with agriculturists exempt from registration when supplying dried pepper from their cultivations. Similarly, agriculturists supplying raisins are exempt from GST registration. Ready-to-eat popcorn with salt and spices attracts 5% GST (unpackaged) or 12% GST (packaged/labeled), while caramel popcorn attracts 18% GST. Past classifications until February 14, 2025 are regularized on an "as is where is" basis. Autoclaved aerated concrete blocks with over 50% fly ash content attract 12% GST. The amended compensation cess for utility vehicles with specific engine capacity, length, and ground clearance applies from July 26, 2023.
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