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...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
The applicant sought ruling on eligibility for exemption under serial No. 3A of N/N. 9/2017-IT (Rate) as amended by N/N. 2/2018-IT (Rate) regarding dredging services supplied to Gujarat Maritime Board. The AAR determined that while Gujarat Maritime Board is a body corporate, the term "government entity" has been omitted from the exemption notification. The AAR ruled that the applicant is not eligible for the benefit claimed under the exemption notification. The Authority also noted that in accordance with Section 103 of the CGST Act, 2017, this advance ruling is binding only on the applicant who sought it.
The applicant sought ruling on eligibility for exemption under serial No. 3A of N/N. 9/2017-IT (Rate) as amended by N/N. 2/2018-IT (Rate) regarding dredging services supplied to Gujarat Maritime Board. The AAR determined that while Gujarat Maritime Board is a body corporate, the term "government entity" has been omitted from the exemption notification. The AAR ruled that the applicant is not eligible for the benefit claimed under the exemption notification. The Authority also noted that in accordance with Section 103 of the CGST Act, 2017, this advance ruling is binding only on the applicant who sought it.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
