Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
AAR held that the applicant, constituted and performing statutory pollution-control functions, qualifies as a "Governmental Authority/Local Authority" under the GST statutory scheme and notification framework, and that its licensing/consent/registration fees relate to functions akin to those entrusted to municipalities under Article 243W of the Constitution (eg, environmental protection, sanitation, solid waste management). Consequently, such services fall within the exemption under the relevant GST notification for services provided by a Governmental/Local Authority in relation to municipal functions. The result: amounts collected by the applicant for grant of licences/consents/registrations are not leviable to GST and no tax liability arises on those receipts.
AAR held that the applicant, constituted and performing statutory pollution-control functions, qualifies as a "Governmental Authority/Local Authority" under the GST statutory scheme and notification framework, and that its licensing/consent/registration fees relate to functions akin to those entrusted to municipalities under Article 243W of the Constitution (eg, environmental protection, sanitation, solid waste management). Consequently, such services fall within the exemption under the relevant GST notification for services provided by a Governmental/Local Authority in relation to municipal functions. The result: amounts collected by the applicant for grant of licences/consents/registrations are not leviable to GST and no tax liability arises on those receipts.
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