Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Under Section 15 of the CGST Act read with Section 20 of the IGST Act, transaction value for exports on DDP terms includes incidental and reimbursable expenses incurred up to delivery, because the supplier bears responsibility and risk until the buyer's designated destination. As the applicant was not a pure agent and such costs were intended to be charged to the recipient, ocean freight, insurance, foreign import duties, delivery charges and similar expenses were includible in the value of taxable supply for IGST. The Authority also held that refund is not a matter within advance ruling jurisdiction under Section 97(2), so the refund query was not admitted or answered.
Under Section 15 of the CGST Act read with Section 20 of the IGST Act, transaction value for exports on DDP terms includes incidental and reimbursable expenses incurred up to delivery, because the supplier bears responsibility and risk until the buyer's designated destination. As the applicant was not a pure agent and such costs were intended to be charged to the recipient, ocean freight, insurance, foreign import duties, delivery charges and similar expenses were includible in the value of taxable supply for IGST. The Authority also held that refund is not a matter within advance ruling jurisdiction under Section 97(2), so the refund query was not admitted or answered.
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