International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
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...
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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