Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
The AAR held that supply of stationery items without consideration does not constitute a supply under Section 7 of the CGST Act, 2017, as it is not made for consideration and thus falls outside the scope of business under Section 2(17). Supply of stationery or repair services for consideration qualifies as a taxable supply. Recovery of fines or penalties for loss or breach does not constitute a supply unless linked to contractual obligations, which are taxable per Schedule II. Disposal of waste or scrap and sale of tender forms or used vehicles are taxable supplies under Section 7. The applicant must apportion and reverse input tax credit on exempt supplies per Rule 42/43. Classification and exemption applicability could not be ruled on due to insufficient information.
The AAR held that supply of stationery items without consideration does not constitute a supply under Section 7 of the CGST Act, 2017, as it is not made for consideration and thus falls outside the scope of business under Section 2(17). Supply of stationery or repair services for consideration qualifies as a taxable supply. Recovery of fines or penalties for loss or breach does not constitute a supply unless linked to contractual obligations, which are taxable per Schedule II. Disposal of waste or scrap and sale of tender forms or used vehicles are taxable supplies under Section 7. The applicant must apportion and reverse input tax credit on exempt supplies per Rule 42/43. Classification and exemption applicability could not be ruled on due to insufficient information.
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