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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The central government, superseding the 2017 rate notification, notifies IGST rates for inter-State supply of goods effective 22 September 2025: 5%, 18%, 40%, 3%, 0.25%, 1.5% and 28% assigned by detailed Schedules listing tariff headings, descriptions and exceptions (including extensive food, chemical, pharmaceutical, metals, machinery, vehicles, textiles, jewellery, tobacco and other categories), with definitions (e.g. "pre-packaged and labelled"), interpretative rules aligned to the Customs Tariff and applicability provisions for specific supplies (including project-related supplies, assistive devices list, and taxable treatment where goods accompany services).
The central government, superseding the 2017 rate notification, notifies IGST rates for inter-State supply of goods effective 22 September 2025: 5%, 18%, 40%, 3%, 0.25%, 1.5% and 28% assigned by detailed Schedules listing tariff headings, descriptions and exceptions (including extensive food, chemical, pharmaceutical, metals, machinery, vehicles, textiles, jewellery, tobacco and other categories), with definitions (e.g. "pre-packaged and labelled"), interpretative rules aligned to the Customs Tariff and applicability provisions for specific supplies (including project-related supplies, assistive devices list, and taxable treatment where goods accompany services).
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