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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
AAR held that renting of residential dwellings by unregistered landlords to the applicant, a registered entity, constitutes a taxable supply of services to the applicant under GST. The employer-employee relationship applies only between the applicant and its employees, not between the landlords and the applicant; therefore, the exemption for residential dwelling services is inapplicable. Consequently, GST is payable by the applicant under the Reverse Charge Mechanism on rent paid to unregistered landlords. Further, AAR held that, in view of s.17(2) read with s.2(47), the applicant is not eligible to claim ITC on GST paid under reverse charge, as the corresponding outward supply to employees is an exempt supply.
AAR held that renting of residential dwellings by unregistered landlords to the applicant, a registered entity, constitutes a taxable supply of services to the applicant under GST. The employer-employee relationship applies only between the applicant and its employees, not between the landlords and the applicant; therefore, the exemption for residential dwelling services is inapplicable. Consequently, GST is payable by the applicant under the Reverse Charge Mechanism on rent paid to unregistered landlords. Further, AAR held that, in view of s.17(2) read with s.2(47), the applicant is not eligible to claim ITC on GST paid under reverse charge, as the corresponding outward supply to employees is an exempt supply.
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