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 Goa Commissioner of State Taxes has adopted Circular No. 247/04/2025-GST from the Tax Research Unit, Ministry of Finance, for uniform implementation under the Goa GST Act. The circular clarifies that: pepper of genus Piper attracts 5% GST; agriculturists supplying dried pepper or raisins are exempt from GST registration; ready-to-eat popcorn with salt/spices attracts 5% GST (unpackaged) or 12% GST (packaged), while caramel popcorn attracts 18% GST; AAC blocks with over 50% fly ash content attract 12% GST; and the amended entry regarding SUVs with specific ground clearance requirements for compensation cess applies from July 26, 2023.
The Goa Commissioner of State Taxes has adopted Circular No. 247/04/2025-GST from the Tax Research Unit, Ministry of Finance, for uniform implementation under the Goa GST Act. The circular clarifies that: pepper of genus Piper attracts 5% GST; agriculturists supplying dried pepper or raisins are exempt from GST registration; ready-to-eat popcorn with salt/spices attracts 5% GST (unpackaged) or 12% GST (packaged), while caramel popcorn attracts 18% GST; AAC blocks with over 50% fly ash content attract 12% GST; and the amended entry regarding SUVs with specific ground clearance requirements for compensation cess applies from July 26, 2023.
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