Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Online training delivered through live and recorded digital platforms was classified as commercial training and coaching services under SAC 999293, because the supply was interactive, human-dependent, included live doubt-solving, structured guidance and printed study material, and was not mere online information access or retrieval. For place of supply, training services supplied to unregistered persons are governed by the location where the services are actually performed; since the coaching, technical infrastructure, faculty, content development, administration and dispatch of study material were all based in Rajasthan, the services were actually performed there. The supplies were therefore intra-State and taxable to CGST and Rajasthan SGST, not IGST, even where students were outside Rajasthan.
Online training delivered through live and recorded digital platforms was classified as commercial training and coaching services under SAC 999293, because the supply was interactive, human-dependent, included live doubt-solving, structured guidance and printed study material, and was not mere online information access or retrieval. For place of supply, training services supplied to unregistered persons are governed by the location where the services are actually performed; since the coaching, technical infrastructure, faculty, content development, administration and dispatch of study material were all based in Rajasthan, the services were actually performed there. The supplies were therefore intra-State and taxable to CGST and Rajasthan SGST, not IGST, even where students were outside Rajasthan.
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