Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
An AAR held that hiring electric buses with drivers, where the recipient controlled routes, frequency and schedules, is rental of road vehicles with operator under SAC 996601. It further held that the word "fuel" in Entry 10(i) of Notification No. 11/2017-CT(R) carries its ordinary meaning as a combustible material and does not include electricity. Because electricity was outside the scope of fuel, the concessional entry did not apply and the service fell under the residual Entry 10(iii), attracting GST at 18%.
An AAR held that hiring electric buses with drivers, where the recipient controlled routes, frequency and schedules, is rental of road vehicles with operator under SAC 996601. It further held that the word "fuel" in Entry 10(i) of Notification No. 11/2017-CT(R) carries its ordinary meaning as a combustible material and does not include electricity. Because electricity was outside the scope of fuel, the concessional entry did not apply and the service fell under the residual Entry 10(iii), attracting GST at 18%.
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