Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
The AAR ruled on multiple GST-related queries concerning silver transactions. Key holdings include: barter exchanges constitute 'supply' under GST law, even without monetary transactions. Reverse Charge Mechanism (RCM) does not apply to job work by unregistered individuals. HSN codes were specified for various silver materials: Silver Scrap (7112), Melted Silver Rods (7106). E-way bill requirements were clarified, exempting inter-state and intra-state (Tamilnadu) movements of silver goods under Chapter 71. Procedural queries regarding packaging, insurance values, and payment methods were deemed outside the scope of GST ruling, and thus not addressed. The ruling primarily focused on clarifying GST applicability and documentation requirements for silver-related transactions.
The AAR ruled on multiple GST-related queries concerning silver transactions. Key holdings include: barter exchanges constitute 'supply' under GST law, even without monetary transactions. Reverse Charge Mechanism (RCM) does not apply to job work by unregistered individuals. HSN codes were specified for various silver materials: Silver Scrap (7112), Melted Silver Rods (7106). E-way bill requirements were clarified, exempting inter-state and intra-state (Tamilnadu) movements of silver goods under Chapter 71. Procedural queries regarding packaging, insurance values, and payment methods were deemed outside the scope of GST ruling, and thus not addressed. The ruling primarily focused on clarifying GST applicability and documentation requirements for silver-related transactions.
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