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Custom Duty
Custom Duty
Provisions of interest on belated refund U/s. 27A of Customs Act also applies on belated refund of SAD
Custom Duty
Custom Duty
Assessable value would be transaction value where it isn’t influenced by relationship between buyer and seller
Custom Duty
Custom Duty
If purchase price fixed in first contract subsequently gets revised prior to importation of goods, then Customs duty would be payable on revised price
Goods and Services Tax
Goods and Services Tax
Purchasing dealer need not reverse tax credit unless selling dealer issues credit note for post sales discount and revises his tax liability
Goods and Services Tax
Goods and Services Tax
Contract for Supplying Smart card with embedded requisite information is contact for labour and service and not for sale
Service Tax
Service Tax
Cenvat credit of Service tax on Group Insurance premium and mediclaim for existing/retired employees allowable
Service Tax
Service Tax
Cenvat credit admissible despite non-registration with Service Tax Department at the time of availing input services
Goods and Services Tax
Goods and Services Tax
Supply to high seas vessel is liable to VAT if any territorial nexus exist in State
Goods and Services Tax
Goods and Services Tax
No VAT on free supply of medicines – State Govt. not competent to levy tax on the basis of MRP or any other notional value
Custom Duty
Custom Duty
Transaction value cannot be rejected on the basis of a quotation which gives domestic retail sale price
Custom Duty
Custom Duty
Post-importation services could not be added to value of goods imported
Excise Duty
Excise Duty
Interest, depreciation and profit margin not to be considered for arriving at production cost
Excise Duty
Excise Duty
Question of foreign exchange realization not arises on export of free replacement of defective goods
Excise Duty
Excise Duty
