International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
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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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