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1. The retrospective effect of the Notification dated 26.12.2013, issued subsequent to the import date, was examined. The amendment inserted the phrase "113 Kameng Hydro...

2. Validity of Curtailing and whittling down the benefits with retrospective benefit - Musical Instruments - Tax exemption is a concession. Thus, exemption from payment of...

3. When two exemption Notifications are available to an assessee, he can opt for the Notification most beneficial for him - Department can not force him to avail a...

4. Benefit of exemption - second-hand slurry seal machine for filling up cracks in roads (slurry paver) - import of There is nothing on record to indicate that the proposed...

5. Exemption to various supply of services - Amendments to the notification No. 9/2017- Integrated Tax (Rate)

6. GST - Corrigendum to Notifications - Prescribing Rate of tax and Exemption from GST in case of Goods

7. Exemption to Railways from Service Tax After Finance Act 2012 - Notification

8. Exemption on property tax paid on immovable property - Notification

9. Where there are two exemption notifications that cover the goods in question, the assessee is entitled to the benefit of that exemption notification which gives him...

10. Notification 188/93-Cus extended exemption to 100% EOUs for import of specified goods, including raw materials, for use in integrated aquaculture farms and export of...

11. Effective date of Change in rate of tax / GST - In case of a notification in the body of which the effective date is not written, the effect of the amending notification...

12. Exemption form IGST - aircrafts and parts thereof re-imported into India after repairs - the absence of mention of integrated tax and compensation cess in column (3)...

13. Interpretation to the addendum of notification - Available limit of exemption - The Restrictive Notification is not an addendum or corrigendum to the Exemption...

14. Exemption from countervailing duty [CVD] - there is no manner of doubt that it is only w.e.f. 26.07.2016 that parts of articles of jewellery have been included in the...

15. The appellant imported ELISA Test Kits for food testing but classified them under 3822 00 90 as diagnostic kits to claim exemption under customs notifications. The...