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...
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The AAR ruled that GST on construction work for prospective clients is liable at 18% under SAC 9954, with a 1/3 deduction for land portion. The transaction does not qualify for lower tax rates or exemption under accommodation services. Monthly/annual maintenance charges are also subject to 18% GST under SAC 9995. The ruling clarifies that sub-leasing or assignment of constructed property does not constitute a 'sale' and does not trigger alternative tax treatment. The decision emphasizes strict interpretation of lease terms and GST applicability on construction and maintenance services.
The AAR ruled that GST on construction work for prospective clients is liable at 18% under SAC 9954, with a 1/3 deduction for land portion. The transaction does not qualify for lower tax rates or exemption under accommodation services. Monthly/annual maintenance charges are also subject to 18% GST under SAC 9995. The ruling clarifies that sub-leasing or assignment of constructed property does not constitute a 'sale' and does not trigger alternative tax treatment. The decision emphasizes strict interpretation of lease terms and GST applicability on construction and maintenance services.
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