Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Classification of a CKD supply of electric three-wheeler components turns on essential character and sufficiency for assembly: if the CKD set includes the motor and any three of the four major components (transmission, axles, chassis, controller) in proportionate numbers, it is treated as the finished vehicle and taxed at 2.5% CGST + 2.5% SGST under HSN 87038040. If the supply lacks the motor or lacks two of the other major components, it is treated as parts/components and taxed at 9% CGST + 9% SGST under the applicable tariff entries.
Classification of a CKD supply of electric three-wheeler components turns on essential character and sufficiency for assembly: if the CKD set includes the motor and any three of the four major components (transmission, axles, chassis, controller) in proportionate numbers, it is treated as the finished vehicle and taxed at 2.5% CGST + 2.5% SGST under HSN 87038040. If the supply lacks the motor or lacks two of the other major components, it is treated as parts/components and taxed at 9% CGST + 9% SGST under the applicable tariff entries.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
