Home Highlights June 2018 Year 2018 This

You may also like:

1. Classification of imported goods - IT Software license - documents conveying the right to use software do not merit classification under CTH 8523 8020 but merits...

2. Classification of Concentrated Mineral Drops (CMD) - CMD imported by the appellant will not merit classification under 21069099. - would merit classification under CTH...

3. Classification of goods - The Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer...

4. Classification - once it has been established that the value of the Engineering, Design and Technical documents are required to be added to the assessable value of the...

5. Reimbursable expenses cannot be added to the gross value for discharge of services tax - AT

6. Amendment in Delhi Value Added Tax Rules, 2005 - Notification

7. Levy of purchase tax payable - purchase of turmeric - Section 12 (2) of the Tamil Nadu Value Added Tax, 2006 - There was a paradigms shift from TNGST Act, 1959 when...

8. Interpretation of statute - Levy of VAT - credit note received subsequent to the date of the invoice - Determination of Turnover - Input Tax Credit - Large Bench...

9. Valuation of service - contract for construction of road to the applicant by NHAI - time of supply - the escalated value shall be added to the original value of the...

10. Inclusion of value of land for charging Value Added Tax - the value of immovable property and any other thing done prior to the date of entering of the agreement of sale...

11. Benefit of Notification No. 21/2002 - classification - Once the tariff heading changed and the High Alumina Refractory Cement was classified under other hydraulic...

12. The High Court held that the value of free diesel supplied by the service recipient to the Goods Transport Agency (GTA) service provider cannot be included in the...

13. Input tax Credit - Coal is a raw material for manufacturing of cement or not - in the present case, the coal used in the process of manufacture of cement is indeed an...

14. Input tax credit - KVAT - a manufacture of cement, is entitled to claim input tax credit in respect of the tax paid by it on the purchase of cement prior to its...

15. 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 -...