In re Shri Sanjeev Sharma (AAR Delhi) In the case of supply of services by way of construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, […]
M/s SSSVK Cold Storage Private Limited (GST AAR Andhra Pradesh) a) Whether the storage of Agriculture produce falls under Service Account Code (SAC) 998619 or 996721 or some other SAC and rate of tax applicable for such storage of such produces if any. Storage and warehousing of Agriculture produce falls under Service Account Code (SAC) […]
M/s Sino Resources (GST AAR Andhra Pradesh) Issue- Whether Input Tax Credit ( ITC) is available on clean environment(energy) cess, paid at the time of import of coal? Held- The subject application filed by the applicant is beyond the jurisdiction of this authority, as it is beyond the domain of Section 97(2) of the CGST […]
In Re. M/s Laurus Labs Limited (GST AAR Andhra Pradesh) Products manufactured by the applicant, even though are bulk drug gets squarely covered under List 1 of SI. No. 180 of the Schedule -I to the Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017. Further as it is settled law that, the specific entry overrides […]
1. (1) These regulations may be called the Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2018. (2) They shall come into force on the date of their publication in the Official Gazette.
Central Board of Excise and Customs, hereby appoints the following customs airports in the places given below additionally as international courier terminals:- 1. Mumbai 2. Delhi 3. Chennai 4. Kolkata 5. Bengaluru 6. Hyderabad 7. Ahmedabad 8. Jaipur 9. Trivandrum 10. Cochin 11. Coimbatore 12. Calicut 13. Tiruchirapalli
It has been further decided that from 01.04.2018, all Show Cause Notices (SCNs) and adjudication orders must be issued through DIGIT. It must also be ensured that SCNs are issued well within the stipulated time period and are not delayed till the last day.
Notification No. 25/2018- Customs (N.T.) In exercise of the powers conferred by clause (d) of sub-section (1) of the section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India
Notification No. 24/2018-Customs (N.T.) amending Notification no. 92/2017- Cus (NT) specifying jurisdiction of Commissioners of Customs (Appeals)
Notification No. 23/2018- Customs (N.T.) dated 28th March, 2018- Notification Amending Notification no. 82/2017- Cus (NT) specifying jurisdiction of Chief Commissioners and Commissioners of Customs
