Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji - Goa - 403001 CCT/26-4/2017-2018/C/2067 Dated: 07th November, 2019 CIRCULAR (No. 21 / 2019-20 - GST) Subject: Representations have been received seeking clarification in respect of applicable GST rates on the following items: (i) Classification of leguminous vegetables such as grams when subjected to mild heat treatment (ii) Almond Milk (iii) Applicable GST rate on Mechan... ... ...

Hub-and-spoke international flight operations allow passengers to complete check-in, immigration and customs formalities at designated spoke airports before travel to a hub, then board onward international flights without repeat processing while baggage is transferred seamlessly. Security and immigration compliance have been strengthened after an onward passenger transfer occurred without completed immigration procedures. A show-cause notice, staff suspensions and a review of carrier checks and balances form part of the response.

Punjab SGST rate schedules are amended, with effect deemed from 27 July 2023, to reclassify specified goods for tax-rate purposes. Schedule I at 2.5% adds entries for un-fried or un-cooked snack pellets manufactured through extrusion, fish soluble paste, Linz-Donawitz (LD) slag, and imitation zari thread or yarn, each identified under its stated tariff heading.

Capital grants, subsidies and consumer contributions meeting asset cost must reduce actual cost; amounts not directly linked to individual assets require proportionate allocation among relevant assets, rather than a uniform percentage adjustment, before depreciation is recomputed. The related book-profit treatment requires fresh determination once grant and subsidy treatment is established. Interest on staff loans and incidental receipts are business income only where verification establishes a direct business nexus. Additional depreciation was unavailable for AY 2014-15 to a company solely distributing electricity because the later extension to distribution-only entities applies prospectively; consequential depreciation requires treatment under applicable law.

DHIRAJ SINGH THAKUR AND KAMAL KHATA, JJ. For the Petitioner : Mr. J.D. Mistri, Sr. Advocate a/w. Mr. Hiten Chande i/b. Lumiere Law Partners. For the Respondent : Mr. Suresh Kumar. P.C. : 1. By virtue of detailed order dated 16th December, 2022, we had directed stay of the recovery based upon the impugned demand notices. Direction was also issued to the Appellate Authority to decide the application under Rule 46A which was pending before it, as also the appeal within a period of 3 mon... ... ...

Customs classification of Bluetooth-enabled headsets, earphones, earbuds and neckbands depends on their objective network communication functions, rather than their form, label, audio output or microphone. Devices that actively receive, convert and transmit voice or data as part of a wireless network fall within tariff item 85176290; ordinary audio-only headphones or earphones with microphones fall within 85183000. Classification begins with heading language and applicable Section and Chapter Notes under General Rule 1; essential character under Rule 3(b) applies only where earlier rules leave competing headings. Note 3 to Section XVI makes principal function decisive for composite machines, while Circular No. 36/2013-Customs distinguishes active network apparatus from audio equipment.

Section 115BBE applies only where income is validly assessable under sections 68 to 69D; a disclosure, surrender, cash deposit or addition alone does not establish that prerequisite. Qualifying income is subject to the special rate and cannot be reduced by expenditure, allowances or loss set-off. The 2016 substitution raising the principal rate from 30% to 60% expressly operates from 1 April 2017. Under the prospective approach, financial year 2016-17 remains taxable at 30%, while a contrary approach applies the revised rate to assessments for the following assessment year. Classification under a deeming provision must therefore precede rate application. Penalty under section 271AAC depends on a valid section 115BBE determination and satisfaction of its statutory conditions.

Once execution of a cheque is admitted or proved, consideration must be presumed and the holder must be presumed to have received the cheque towards discharge, wholly or partly, of a legally enforceable debt or other liability. The drawer may rebut these presumptions on a preponderance of probabilities, but the defence must have a factual foundation. Bare denials, unsupported misuse allegations, and blank-cheque or security-cheque assertions ordinarily do not displace the presumptions. Financial capacity becomes material only upon a credible, specific, and evidence-based challenge.

Late-presentation charges for a Bill of Entry arise only where the proper officer, after assessing the reasons for delay, is satisfied that no sufficient cause exists. Regulation 4(3) prescribes the charging framework and permits waiver where the reasons are satisfactory; automated calculation cannot replace this statutory assessment. For supplementary Bills of Entry covering excess cargo subsequently identified as part of a timely declared consignment, waiver depends on causation, importer fault, bona fide and prompt corrective action, amendment requests, and willingness to discharge undisputed duty. A legally sustainable refusal or grant of waiver requires a reasoned evaluation of evidence rather than mechanical reliance on delayed filing.

GST liability on works or composite supplies remains governed by the applicable statute, whereas reimbursement of an incremental GST burden depends on the contract's allocation of tax risk. An inclusive-tax clause must be read with any change-in-law, price-adjustment, tender or award provisions to determine whether the employer owes an adjustment; GST becoming payable alone does not establish reimbursement. Contract-wise reconciliation of pre- and post-GST work may determine a revised GST-inclusive value and support a supplementary agreement where adjustment is contractually justified. Such contractual relief operates only between contractor and employer and cannot permit revised returns contrary to statute or waive statutory limitation, interest or penalties.

Medical relief is an independently listed charitable purpose; revenue, premium accommodation, advanced facilities and operational scale do not alone make a charitable hospital commercial. Registration renewal turns on genuine activities in furtherance of medical relief, application of income and assets to charitable objects without private diversion, and compliance only with other-law requirements material to those objects. A tax authority should not independently determine specialised regulatory breaches absent a relevant adverse order from the competent regulator within the specified-violation framework. Renewal rejection and retrospective cancellation are distinct: cancellation from the original registration date requires a separate sustainable statutory and factual basis, rather than later operational concerns alone.

Tax treatment of payments under restructuring or voluntary-retirement schemes depends on their statutory substance rather than labels such as VRS or ex gratia. Retrenchment-linked compensation under a Central Government-approved special-protection scheme may fall within section 10(10B), rather than the limited section 10(10C) regime and Rule 2BA conditions. Leave encashment is a distinct terminal receipt governed by section 10(10AA): Government employees receive full coverage, while other employees are subject to earned-leave, salary, aggregation and notified-limit conditions. Notification No. 31/2023 specifies a twenty-five-lakh limit for non-Government employees, effective from 1 April 2023. Settlement components and supporting records should be separately identified.

Recovery of an advocate's unpaid professional fees arising from legal representation does not constitute a commercial dispute under the Commercial Courts Act, 2015. "Provision of services" is construed in its commercial context and consistently with the Act's purpose of expediting high-value commercial disputes. Legal practice is a specialised profession rather than trade or business, and the advocate-client relationship is fiduciary and personal. Treating legal engagements as commercial service agreements would unduly expand commercial jurisdiction; fee-recovery suits therefore remain cognisable by ordinary civil courts.

Insurance-business registration is amended by removing references to scheduled forms and permitting forms to be specified by the Authority. Forms A, B, C and D in the First Schedule and Forms A and B in the Fourth Schedule are omitted. Reinsurance applicants must opt, when applying, for the category through which they intend to participate in reinsurance business emanating from the DTA.

Candidate assessment extends beyond examination results to evaluate passion and ambition, critical thinking and vision, grit and resilience, and empathy and teamwork through a structured six-stage selection process. Each student follows an individualized pathway integrating academic preparation, industry exposure and practical challenges. Students engage with real-world code, production lines and active research projects, supported by academic and industry mentors and an AI-enabled platform that develops independent thought, sound judgment and applied problem-solving.

Punjab SGST rate prescribed under section 52 is reduced by replacing "half per cent" with "0.25 per cent". The revised rate is deemed to have taken effect from 10 July 2024. Made in public interest on Council recommendations, the change gives retrospective operation to the lower prescribed rate from the specified effective date.

Payment-system operations in International Financial Services Centres require an application for authorisation, which may be preceded by in-principle approval but remains subject to fulfilment of statutory and additional conditions. An Authorisation Certificate takes effect from the specified date and may be conditioned by further requirements or a security deposit. System Providers must comply on an ongoing basis with applicable financial market infrastructure principles and submit required returns, audited annual financial statements, and auditor's reports.

ILCI Image Fiesta - Season 4 brought together image consultants, professionals and allied experts for knowledge-sharing, collaboration and recognition, with emphasis on women's empowerment, leadership, life skills and professional confidence. Colour Intelligence was unveiled, addressing colour science, psychology and its application to identity, communication, branding and personal image. Educational sessions and panel discussions covered professional presence, entrepreneurship, resilience, behavioural mastery and opportunities for women. The ILCI Image Excellence Awards recognised 17 professionals and organisations across image consulting, styling, beauty, wellness, leadership and related fields.

Specified railway services receive GST exemption, including platform tickets, retiring and waiting rooms, cloak rooms, battery-operated cars, inter-zonal services, and reciprocal concession-period infrastructure and maintenance arrangements with Special Purpose Vehicles. Serial number 12 removes Heading 9963 and excludes student residences, hostels, camps, paying-guest accommodation, and similar establishments. A separate accommodation-services exemption applies where the value does not exceed twenty thousand rupees per person per month and the supply continues for at least ninety days.

IFSC listing framework regulates public offers, follow-on public offers, secondary listings and other routes for specified securities, depository receipts, debt securities and permitted financial products. Issuers must satisfy eligibility, dematerialisation, foreign-currency denomination and material-disclosure requirements. Public offers require lead-manager due diligence, exchange in-principle approval, an offer document, prescribed issue processes and post-issue reporting. Listed entities must maintain compliance arrangements and provide timely material, financial, governance and specialised disclosures for depository receipts, debt securities and ESG-labelled debt securities.