Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
AAR held that concessional duty under Entry 527B of Notif. No. 50/2017-Cus is available for lithium-ion cells only when used in manufacture of battery or battery packs for electrically operated or hybrid motor vehicles, subject to strict compliance with the IGCR Rules, 2022. Cells used merely for replacement/repair under defects or warranty do not qualify as manufacture of a new product and are ineligible for exemption. Cells becoming obsolete and sold as scrap, or found defective and not issued to production, are treated as unutilized goods, attracting duty and interest under Rules 10 and 11 or requiring re-export or home clearance on payment of duty, with interest payable from date of import.
AAR held that concessional duty under Entry 527B of Notif. No. 50/2017-Cus is available for lithium-ion cells only when used in manufacture of battery or battery packs for electrically operated or hybrid motor vehicles, subject to strict compliance with the IGCR Rules, 2022. Cells used merely for replacement/repair under defects or warranty do not qualify as manufacture of a new product and are ineligible for exemption. Cells becoming obsolete and sold as scrap, or found defective and not issued to production, are treated as unutilized goods, attracting duty and interest under Rules 10 and 11 or requiring re-export or home clearance on payment of duty, with interest payable from date of import.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
