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 AAR encountered conflicting interpretations regarding the classification of job work under Section 2(68) of the CGST Act and the nature of service supply under Section 7(1A) read with Schedule-II. Due to fundamental disagreements between authority members on the tariff classification and applicable GST rate, the matter was formally referred to the Appellate Authority in Jaipur as per Section 98(5) of the CGST Act, 2017, without reaching a definitive substantive ruling on the underlying legal questions presented by the applicant.
The AAR encountered conflicting interpretations regarding the classification of job work under Section 2(68) of the CGST Act and the nature of service supply under Section 7(1A) read with Schedule-II. Due to fundamental disagreements between authority members on the tariff classification and applicable GST rate, the matter was formally referred to the Appellate Authority in Jaipur as per Section 98(5) of the CGST Act, 2017, without reaching a definitive substantive ruling on the underlying legal questions presented by the applicant.
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