Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Transfer of title on invoicing to an Indian purchaser constitutes a taxable supply of goods between two persons in the taxable territory even though goods are sourced and remain outside India; consequently GST registration and tax payment are required under the governing supply provisions. Paragraph 7 of Schedule III (non-taxable territory-to-non-taxable territory supply) does not apply. Classification by HSN and applicable GST rate could not be determined for lack of product details; time and value of supply must be determined by the applicant under the statutory time/value rules. A request on transaction category was rejected as beyond advance ruling scope under section 97(2).
Transfer of title on invoicing to an Indian purchaser constitutes a taxable supply of goods between two persons in the taxable territory even though goods are sourced and remain outside India; consequently GST registration and tax payment are required under the governing supply provisions. Paragraph 7 of Schedule III (non-taxable territory-to-non-taxable territory supply) does not apply. Classification by HSN and applicable GST rate could not be determined for lack of product details; time and value of supply must be determined by the applicant under the statutory time/value rules. A request on transaction category was rejected as beyond advance ruling scope under section 97(2).
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