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...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
AAR holds that: for supplies of cement and iron to unrelated persons where price is the sole consideration the value of supply is the transaction value under s.15(1) of the GST Act. Supplies to a related recipient that is entitled to full input tax credit are taxable supplies and the invoice value will be accepted as the value under s.15. The registered transporter must issue a document (invoice/consignment note) even for unregistered recipients and such services fall within GTA services; however, exemption notification entry applicable to GTAs supplying unregistered persons applies, and the applicant is not liable to discharge tax on such supplies under that entry.
AAR holds that: for supplies of cement and iron to unrelated persons where price is the sole consideration the value of supply is the transaction value under s.15(1) of the GST Act. Supplies to a related recipient that is entitled to full input tax credit are taxable supplies and the invoice value will be accepted as the value under s.15. The registered transporter must issue a document (invoice/consignment note) even for unregistered recipients and such services fall within GTA services; however, exemption notification entry applicable to GTAs supplying unregistered persons applies, and the applicant is not liable to discharge tax on such supplies under that entry.
Note: It is a system-generated summary and is for quick reference only.
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