Reclassification, differential duty, confiscation and penalties quashed where department lacked chemical evidence and improperly reopened past clearan...
Anticipatory bail refused where accused allegedly assaulted and threatened a public servant; custodial interrogation deemed necessary for investigatio...
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.
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