GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Import bonded trucking permission authorises air-import cargo transshipment by road from the Air Cargo Complex, Kolkata to Customs-notified airports, Air Cargo Complexes, CFSs and ICDs, exclusively in closed-body trucks secured with ECTS seals. The operator's bank guarantee requirement is waived based on its prior transshipment volume, while an import transshipment bond remains in place. Bond liability is debited when cargo is collected and restored upon Customs handover at destination. The operator remains liable for shortages or pilferage, including the value of goods, applicable interest, penalty and cess. Permission remains effective for one year or bond validity, whichever ends earlier, and is renewable subject to compliance or withdrawable after notice.
Import bonded trucking permission authorises air-import cargo transshipment by road from the Air Cargo Complex, Kolkata to Customs-notified airports, Air Cargo Complexes, CFSs and ICDs, exclusively in closed-body trucks secured with ECTS seals. The operator's bank guarantee requirement is waived based on its prior transshipment volume, while an import transshipment bond remains in place. Bond liability is debited when cargo is collected and restored upon Customs handover at destination. The operator remains liable for shortages or pilferage, including the value of goods, applicable interest, penalty and cess. Permission remains effective for one year or bond validity, whichever ends earlier, and is renewable subject to compliance or withdrawable after notice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
