Note – Although sub-section (1) of Section 16 is conditional upon the fulfillment of the requirements as contained in sub-section (2), in our opinion, the incorporation as contained in sub-section […]
Note – Once the IGST is paid on value of goods including the freight, cost and insurance, it would not make any difference between the transactions is on CIF basis […]
Note – the law as its stands today is that if the party is able to show the proof of supply to SEZ Unit, then non-submission of “Bill of Export” […]
Note – The power of the 3rd respondent GST Council is merely recommendatory. It is for the Government to fix appropriate rate on the goods that are classifiable under the […]
Note – Transaction value on import can be rejected if the invoice price is not found to be correct but it is for the department to prove that the invoice […]
Note – The appellant having made an application for the registration of the contract prior to import of goods for the Project and sponsorship letter having been issued, is eligible […]
Note – The 2022 Amendment Rules inserts a new stipulation for comparison between the two values i.e. value of tax invoice and value on shipping bill. Such an exercise was […]
Note – Wherever a significantly higher value of identical or similar goods is noticed in comparable transactions at roughly the same time the declared value can be rejected. No where […]
Note – There is no constitutional compulsion that whilst framing a new law, or policies under a new legislation – particularly when an entirely different set of fiscal norms are […]
Note – The provisions of Section 13(8)(b) and Section 8(2) of the IGST Act are legal, valid and constitutional, provided that the provisions of Section 13(8)(b) and Section 8(2) are […]
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