Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Page of 4803
Press 'Enter' after typing page number.
361 to 380 of 96047 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
AAR ruled that the applicant's street lighting repair and maintenance services provided to Kayamkulam Municipality qualify for GST exemption under Serial No. 3A of Notification 12/2017-Central Tax (Rate). The Municipality constitutes a local authority under Section 2(69) of CGST Act, 2017, as defined in Article 243P of the Constitution. Since the services relate to constitutional functions under Articles 243G and 243W, and goods value remains below 25% of total contract value, the supply attracts NIL rate of tax. The exemption applies to pure services or composite supplies where goods component does not exceed 25%. If exemption were inapplicable, services would fall under SAC Heading 9987 for maintenance and repair services.
AAR ruled that the applicant's street lighting repair and maintenance services provided to Kayamkulam Municipality qualify for GST exemption under Serial No. 3A of Notification 12/2017-Central Tax (Rate). The Municipality constitutes a local authority under Section 2(69) of CGST Act, 2017, as defined in Article 243P of the Constitution. Since the services relate to constitutional functions under Articles 243G and 243W, and goods value remains below 25% of total contract value, the supply attracts NIL rate of tax. The exemption applies to pure services or composite supplies where goods component does not exceed 25%. If exemption were inapplicable, services would fall under SAC Heading 9987 for maintenance and repair services.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
