Chapter XIX exclusion applies to payments received by the International Rice Research Institute, subject to specified privileges and immunities condit...
Statutory GST notice and personal hearing remain essential before adverse reverse-charge demands, while unnotified catering cannot trigger reverse cha...
Pre-substitution Entry 52B required ground clearance to be understood through vehicle type-approval standards, which measured it in the fully laden condition because the entry prescribed neither a definition nor a measurement method. The later unladen-ground-clearance requirement expanded the higher-cess vehicle class and operated prospectively from 26 July 2023. For earlier supplies, statutory test certificates showing below-threshold laden clearance prevailed over unsupported online specifications; Revenue bore the burden of proving higher-rate classification. Dealers nevertheless had to self-assess tax on independent outward supplies. Because Revenue did not segregate or prove liability for post-amendment supplies, the differential cess demand and consequential interest and penalty were set aside.
Pre-substitution Entry 52B required ground clearance to be understood through vehicle type-approval standards, which measured it in the fully laden condition because the entry prescribed neither a definition nor a measurement method. The later unladen-ground-clearance requirement expanded the higher-cess vehicle class and operated prospectively from 26 July 2023. For earlier supplies, statutory test certificates showing below-threshold laden clearance prevailed over unsupported online specifications; Revenue bore the burden of proving higher-rate classification. Dealers nevertheless had to self-assess tax on independent outward supplies. Because Revenue did not segregate or prove liability for post-amendment supplies, the differential cess demand and consequential interest and penalty were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
