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...
Bio-mining of legacy waste, including excavation, screening, shredding, segregation, treatment and scientific disposal with dump-yard reclamation, was classified under SAC 9994 as waste treatment, disposal and site remediation services and stated to attract GST at 18%. The Authority nevertheless held the supply to Ariyalur Municipality exempt under Sl. No. 3 of Notification No. 12/2017-Central Tax because it was a pure service, involved no supply of goods, and related to municipal functions such as public health, sanitation and solid waste management entrusted under Article 243W. The separate query on the recipient's status was held outside advance ruling jurisdiction, so no ruling was given on that question.
Bio-mining of legacy waste, including excavation, screening, shredding, segregation, treatment and scientific disposal with dump-yard reclamation, was classified under SAC 9994 as waste treatment, disposal and site remediation services and stated to attract GST at 18%. The Authority nevertheless held the supply to Ariyalur Municipality exempt under Sl. No. 3 of Notification No. 12/2017-Central Tax because it was a pure service, involved no supply of goods, and related to municipal functions such as public health, sanitation and solid waste management entrusted under Article 243W. The separate query on the recipient's status was held outside advance ruling jurisdiction, so no ruling was given on that question.
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