Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
AAR determined that the applicant's Vehicle Leasing and Logistics Management Services do not involve transfer of vehicle ownership. The services encompass comprehensive logistics support including vehicle management, maintenance, replacement, loading/unloading, and transportation. The services are classified under HSN/SAC 997319 as residual entry for leasing or rental services of goods without operator, attracting a GST rate of 18%. The classification is based on the integrated nature of services beyond mere vehicle leasing, with tax applicability determined under Notification No. 11/2017 CT (Rate).
AAR determined that the applicant's Vehicle Leasing and Logistics Management Services do not involve transfer of vehicle ownership. The services encompass comprehensive logistics support including vehicle management, maintenance, replacement, loading/unloading, and transportation. The services are classified under HSN/SAC 997319 as residual entry for leasing or rental services of goods without operator, attracting a GST rate of 18%. The classification is based on the integrated nature of services beyond mere vehicle leasing, with tax applicability determined under Notification No. 11/2017 CT (Rate).
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