Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Food prepared for event-based supply, including models with transport, serving and on-site support or delivery to the customer's location, was treated as a naturally bundled composite supply of services. The activity was classified as outdoor catering under SAC 996334, not restaurant or hotel accommodation service, because it related to occasional functions at venues such as marriage halls and exhibition halls. As outdoor catering at premises other than specified premises, the supply fell under entry 7(iv) of Notification No. 11/2017-Central Tax (Rate), attracting GST at 5 per cent subject to non-availment of input tax credit. The applicant could not opt for 18 per cent with input tax credit.
Food prepared for event-based supply, including models with transport, serving and on-site support or delivery to the customer's location, was treated as a naturally bundled composite supply of services. The activity was classified as outdoor catering under SAC 996334, not restaurant or hotel accommodation service, because it related to occasional functions at venues such as marriage halls and exhibition halls. As outdoor catering at premises other than specified premises, the supply fell under entry 7(iv) of Notification No. 11/2017-Central Tax (Rate), attracting GST at 5 per cent subject to non-availment of input tax credit. The applicant could not opt for 18 per cent with input tax credit.
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