Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Applicant sought tariff classification and GST rate for a commodity ('sago pulp') allegedly used by other manufacturers; the authority found the queries did not concern the applicant's own supply of goods or services and therefore fell outside the statutory definition of an advance ruling under the CGST/TNGST framework. Because the request related to third party use rather than the applicant's proposed or actual supplies, the application was held not maintainable and rejected; no advance ruling was issued.
Applicant sought tariff classification and GST rate for a commodity ('sago pulp') allegedly used by other manufacturers; the authority found the queries did not concern the applicant's own supply of goods or services and therefore fell outside the statutory definition of an advance ruling under the CGST/TNGST framework. Because the request related to third party use rather than the applicant's proposed or actual supplies, the application was held not maintainable and rejected; no advance ruling was issued.
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