https://www.taxtmi.com/article/detailed?id=15328 Statutory interpretation, not general logic or fairness, determines tax liability under GST and Customs: tax impositions, exemptions, rates, and credits arise only from clear legislative mandate and are governed by statutory definitions and rules. In GST, definitions of supply, the concessional nature of input tax credit, composite versus mixed supply rules, and place-of-supply provisions control tax outcomes irrespective of business logic. In Customs, liability depends on the legal event of import/export, statutory valuation, HSN classification, and exemption notifications, with ambiguities resolved by interpretation within the statute. en-us Mon, 03 Nov 2025 08:14:23 +0530 Mon, 03 Nov 2025 08:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15328 Statutory interpretation, not general logic or fairness, determines tax liability under GST and Customs: tax impositions, exemptions, rates, and credits arise only from clear legislative mandate and are governed by statutory definitions and rules. In GST, definitions of supply, the concessional nature of input tax credit, composite versus mixed supply rules, and place-of-supply provisions control tax outcomes irrespective of business logic. In Customs, liability depends on the legal event of import/export, statutory valuation, HSN classification, and exemption notifications, with ambiguities resolved by interpretation within the statute. Articles Other Topics Mon, 03 Nov 2025 08:14:23 +0530 https://www.taxtmi.com/article/detailed?id=15328