Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
AAR held that supplies of processed frozen shrimps (HSN 0306) in individual pre-packaged units (250 g-2.5 kg) placed in master cartons of up to 25 kg fall within the "pre-packaged and labelled" category under the Legal Metrology Act, 2009, thereby attracting GST. The Authority concluded that printed inner packaging bearing predetermined quantities constitutes pre-packaged goods irrespective of outer carton printing; similarly, plain inner pouches/boxes placed in plain master cartons of up to 25 kg are taxable when covered by the Legal Metrology provisions. Consequently such supplies are taxable at 5% under the GST rate notifications, whether supplied domestically or exported.
AAR held that supplies of processed frozen shrimps (HSN 0306) in individual pre-packaged units (250 g-2.5 kg) placed in master cartons of up to 25 kg fall within the "pre-packaged and labelled" category under the Legal Metrology Act, 2009, thereby attracting GST. The Authority concluded that printed inner packaging bearing predetermined quantities constitutes pre-packaged goods irrespective of outer carton printing; similarly, plain inner pouches/boxes placed in plain master cartons of up to 25 kg are taxable when covered by the Legal Metrology provisions. Consequently such supplies are taxable at 5% under the GST rate notifications, whether supplied domestically or exported.
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