Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a p...
Crestone disk-storage enclosures without a central processing unit and dependent on a host system are classified as storage units under tariff item 8471 70 90. Server models incorporating a central processing unit and system memory are automatic data processing machines; where their processing and storage units are housed together but not with input and output units, they fall under tariff item 8471 50 00. Imported inputs used to manufacture these Heading 8471 storage servers qualify for the Serial No. 39 end-use exemption from Basic Customs Duty, provided excluded goods are not involved and actual-use and prescribed end-use procedures are satisfied. Integrated tax and other duties, taxes and cesses remain payable.
Crestone disk-storage enclosures without a central processing unit and dependent on a host system are classified as storage units under tariff item 8471 70 90. Server models incorporating a central processing unit and system memory are automatic data processing machines; where their processing and storage units are housed together but not with input and output units, they fall under tariff item 8471 50 00. Imported inputs used to manufacture these Heading 8471 storage servers qualify for the Serial No. 39 end-use exemption from Basic Customs Duty, provided excluded goods are not involved and actual-use and prescribed end-use procedures are satisfied. Integrated tax and other duties, taxes and cesses remain payable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4902 
