Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
AAR held that GST paid on leasing, renting or hiring of motor vehicles can qualify as input tax credit where the employer is under a legal obligation to provide transport and safety arrangements for women employees. Although such services are ordinarily blocked under section 17(5)(b), the proviso applies to the whole clause where the facility is mandatorily required, subject to fulfilment of section 16 conditions. The credit was confined to the extent of the statutory night-shift transport requirement under the Tamil Nadu shops and establishments framework and not to transport provided for all shifts. ITC was also held available only from 28.05.2019 onwards, subject to the statutory time limit for availment under section 16.
AAR held that GST paid on leasing, renting or hiring of motor vehicles can qualify as input tax credit where the employer is under a legal obligation to provide transport and safety arrangements for women employees. Although such services are ordinarily blocked under section 17(5)(b), the proviso applies to the whole clause where the facility is mandatorily required, subject to fulfilment of section 16 conditions. The credit was confined to the extent of the statutory night-shift transport requirement under the Tamil Nadu shops and establishments framework and not to transport provided for all shifts. ITC was also held available only from 28.05.2019 onwards, subject to the statutory time limit for availment under section 16.
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