Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
AAR held that transportation of empty containers by rail is not covered by Entry 9(iv) of Notif. No. 11/2017-CT(R) as that entry applies to transport of goods in containers, not to the movement of containers themselves. Empty containers qualify as "goods" and, in absence of a specific entry, their rail transport falls under the residual Entry 9(i). Accordingly, GST is leviable at 5% under Entry 9(i). The query on legal and tax implications of charging 5% instead of 12% was not answered, as the applicable rate was determined to be 5%. AAR further held that the supplier must mandatorily forgo ITC in terms of the condition attached to Entry 9(i).
AAR held that transportation of empty containers by rail is not covered by Entry 9(iv) of Notif. No. 11/2017-CT(R) as that entry applies to transport of goods in containers, not to the movement of containers themselves. Empty containers qualify as "goods" and, in absence of a specific entry, their rail transport falls under the residual Entry 9(i). Accordingly, GST is leviable at 5% under Entry 9(i). The query on legal and tax implications of charging 5% instead of 12% was not answered, as the applicable rate was determined to be 5%. AAR further held that the supplier must mandatorily forgo ITC in terms of the condition attached to Entry 9(i).
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