Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Classification dispute over imported digital video recorders resolved by applying the suitability-for-use test: devices engineered and interfacing with Hawk aircraft avionics, incapable of standalone commercial operation, were held to be solely or principally for aircraft use. Applying the principle that parts suitable solely or principally for Chapters 86-88 are treated as parts of those Chapters despite general exclusions, the Tribunal concluded the DVRs fall within parts-of-aircraft classification rather than video recording apparatus. Outcome: impugned classification under video apparatus overturned and DVRs classed as aircraft parts, appeal allowed.
Classification dispute over imported digital video recorders resolved by applying the suitability-for-use test: devices engineered and interfacing with Hawk aircraft avionics, incapable of standalone commercial operation, were held to be solely or principally for aircraft use. Applying the principle that parts suitable solely or principally for Chapters 86-88 are treated as parts of those Chapters despite general exclusions, the Tribunal concluded the DVRs fall within parts-of-aircraft classification rather than video recording apparatus. Outcome: impugned classification under video apparatus overturned and DVRs classed as aircraft parts, appeal allowed.
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