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...
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The AAR held that the applicant's supply of planning, estimates and DTP services for building works to a state R&B department do not attract GST exemption under the entries linked to Article 243G/243W unless the services bear a direct and proximate relationship to a function entrusted to a Panchayat or Municipality. Exemption notifications are to be strictly construed and the onus lies on the taxpayer to demonstrate applicability. The Authority concluded the services provided for listed public buildings and facilities (including ITI, bird sanctuary, government schools and hostels, rehabilitation homes, animal husbandry centres, storm water drains, fish farm facilities and seed godown) do not qualify as activities "in relation to" Panchayat/Municipality functions.
The AAR held that the applicant's supply of planning, estimates and DTP services for building works to a state R&B department do not attract GST exemption under the entries linked to Article 243G/243W unless the services bear a direct and proximate relationship to a function entrusted to a Panchayat or Municipality. Exemption notifications are to be strictly construed and the onus lies on the taxpayer to demonstrate applicability. The Authority concluded the services provided for listed public buildings and facilities (including ITI, bird sanctuary, government schools and hostels, rehabilitation homes, animal husbandry centres, storm water drains, fish farm facilities and seed godown) do not qualify as activities "in relation to" Panchayat/Municipality functions.
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