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Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
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AAR held that the Applicant's supply of pre-packaged and labelled rice (≤25 kg) for export is taxable under the IGST scheme at 5% if the Applicant opts for that route, provided the packages satisfy the notification's "pre-packaged & labelled" definition. Supplies to an exporter on a bill-to/ship-to basis and supplies to an exporter's factory are likewise taxable at 5%, but the concessional rate of 0.1% (0.05%+0.05%) under the relevant notifications is available for such supplies subject to their terms and conditions. The erstwhile restriction precluding IGST payment where concessional benefits were availed has been removed, so procuring at 0.1% does not bar exporting under IGST 5%.
AAR held that the Applicant's supply of pre-packaged and labelled rice (≤25 kg) for export is taxable under the IGST scheme at 5% if the Applicant opts for that route, provided the packages satisfy the notification's "pre-packaged & labelled" definition. Supplies to an exporter on a bill-to/ship-to basis and supplies to an exporter's factory are likewise taxable at 5%, but the concessional rate of 0.1% (0.05%+0.05%) under the relevant notifications is available for such supplies subject to their terms and conditions. The erstwhile restriction precluding IGST payment where concessional benefits were availed has been removed, so procuring at 0.1% does not bar exporting under IGST 5%.
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