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...
Waste dump remediation and legacy waste processing services, involving excavation, segregation, scientific disposal and conversion into RDF, compost, grit and inert fractions, were classified under SAC 9994 for sewage, waste collection, treatment, disposal and other environmental protection services, and held taxable at 18%. The supply to Goa Waste Management Corporation was nevertheless treated as pure services, because no goods were involved and the activity related to solid waste management and bio-remediation, a municipal function under Article 243W; exemption under Sl. No. 3 of Notification No. 12/2017-CT was therefore available. A separate query on the recipient's status was declined as outside the scope of advance ruling jurisdiction under Section 97(2).
Waste dump remediation and legacy waste processing services, involving excavation, segregation, scientific disposal and conversion into RDF, compost, grit and inert fractions, were classified under SAC 9994 for sewage, waste collection, treatment, disposal and other environmental protection services, and held taxable at 18%. The supply to Goa Waste Management Corporation was nevertheless treated as pure services, because no goods were involved and the activity related to solid waste management and bio-remediation, a municipal function under Article 243W; exemption under Sl. No. 3 of Notification No. 12/2017-CT was therefore available. A separate query on the recipient's status was declined as outside the scope of advance ruling jurisdiction under Section 97(2).
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