Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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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