Home Highlights December 2011 Year 2011 This

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1. Import of restricted goods or not - capital goods - It is clear from the definition of capital goods that any plant, machinery, equipment or accessories required for...

2. The case involves a dispute over whether imported goods qualify as 'Capital Goods' for exemption under a customs notification. The Revenue alleged that the imports did...

3. The Policy Circular No. 01/2024 issued by the Directorate General of Foreign Trade provides clarification on the discharge of export obligations of Advance Authorisation...

4. Procedure for e-commerce exports through Post and clarification regarding personal imports

5. Demand of Differential Duty - Inclusion of value of deemed export in the value of DTA clearance of goods - wrongful determination of assessable value of finished goods -...

6. Refund claim - deemed exports - assessee claims that the supplies from DTA to SEZ unit is a deemed export and as good as physical exports - refund allowed - AT

7. Issues relating to export of computer software Direct tax benefits -Clarification reg. - Circular

8. Requirement for registration - inter-state sales or not - Section 20 of the IGST Act, 2017 read with section 16 of the CGST Act, 2017 provides that IGST paid on import...

9. Exemption - deemed export - respondent has not supplied the goods directly to SEZ Unit but has supplied the same to M/s. Shree Bajrang Alloys Ltd., who have further...

10. Import of capital goods under SHIS scheme - Supply of equipment for continuous annealing line for cold rolling mill – Definition of "capital goods" given in FTP are...

11. Eligibility for benefit under DFIA Scheme - Benefit of exemption - import of Extra Virgin Olive Oil - Neither the imported goods viz., Olive oil nor Salad oil/Vegetable...

12. Confiscation of the imported goods - used hand tools - "Capital Goods" or not as per para-9.12 of Foreign Trade Policy - appellant did not have licence to import such...

13. Clarification on taxability of shares held in a subsidiary company by the holding company - Delhi SGST - The circular provides a clear-cut clarification, stating that...

14. Disallowance of Forex Loss - although there was import of capital assets in those years when ECB loans were borrowed but there was substantial exports also and the...

15. Construction of the pipeline in Bangladesh - Works contract service or not - export of service or not - place of supply of service - The provisions for deemed export...