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...
The AAR held that the grant of licences to third-party contractors for operation and maintenance of public toilet blocks constitutes a supply but falls within the exemption for services by way of public conveniences (entry at Sl. No. 76 of the relevant rate notification) and is therefore not subject to GST. The Authority noted analogous reasoning in the AP HC decision addressing levy of tax on monthly licence fees for toilet-maintenance contracts and concluded that licence fees collected by the applicant from contractors are exempt from GST. Consequently, neither forward nor reverse charge GST applies to the licence fees charged for operation and maintenance of public toilets.
The AAR held that the grant of licences to third-party contractors for operation and maintenance of public toilet blocks constitutes a supply but falls within the exemption for services by way of public conveniences (entry at Sl. No. 76 of the relevant rate notification) and is therefore not subject to GST. The Authority noted analogous reasoning in the AP HC decision addressing levy of tax on monthly licence fees for toilet-maintenance contracts and concluded that licence fees collected by the applicant from contractors are exempt from GST. Consequently, neither forward nor reverse charge GST applies to the licence fees charged for operation and maintenance of public toilets.
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