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Excise & Customs Highlights

In terms of explanation (b) to Condition no. 104 of the Notification, the term non-scheduled (passenger) services is defined to mean air transport service…

Once the assessment is completed both sides can file an appeal before the Commissioner (Appeals). Further, Revenue can also review any assessment including…

In terms of paragraph 4.1 of the Scheme, a unit, which was eligible before the first day of July 2017 to avail the exemption under the Notification as…

In view of the decision of the Larger Bench of the Tribunal in STEEL TUBES OF INDIA LTD. VERSUS COMMISSIONER OF C. EX., INDORE on the inapplicability …

The lower authorities have pressed into service Rules 3 and 7 of the CCR, 2004 to disallow and recover the CENVAT Credit availed by the recipient-appellant…

It is clear from the order passed by the Commissioner (Appeals) that even though the agreement between the applicant and the Honda India did not have …

It is found from the records that the appellant had neither paid any duty on the finished goods nor made any claim in respect of any duty of excise on…

The Adjudicating Authority had found that the goods imported by the appellant were covered under the fake BIS Certificate and the import did not conform…

From the facts as stated in the impugned order, it is very clear mind that the appellants had conspired and perpetuated the alleged fraud by filing these…

There are various findings of fact recorded by the Ld. Commissioner (Appeals). One of the findings of fact recorded by the Commissioner (Appeals) is in…

In the present case all directors have been appointed as nominees from among the consortium of banks to oversee the adherence of the company to its financial…

The provisions of Section 26A and 27 of the Customs Act operate in different situations: Section 26A (1) specifically covers the refund of import duty…

For the earlier period after detailed investigation and relying of various evidences, the adjudicating authority had confirmed the demand clubbing the…

Notices for recovery are issued under the authority of substantive and procedural provisions of Acts and Rules framed thereunder. A noticee is made aware…

From the finding of tribunal it is clear that the tribunal has given direction to verify the facts that Appellants have received grey fabrics or not if…

The entire case was made out on the basis of certain LRs recovered from the transporters. The transporters stated in their statement that they used to…

From a plain reading of the germane definitions in CENVAT Credit Rules, 2004, it is found that the distinction drawn between input and input service for…

It appears that communications continued on the part of the petitioner to comply with the directions, after considering all the judgements on all the …

There is much contradiction as to the dates on which the container was removed. The investigation of the removal of this container was taken up along …

Shri Dhananjay Kumar Singh is the kingpin in the attempted removal of valuable cargo from Customs-Custodian by resorting to forgery and other acts of …

Seeks to amend Notification No. 50/2017-Customs, dated the 30th June, 2017 ...

Seeks to further amend notification No. 11/2021-Customs dated 1st February, 2021, so as to levy/exempt Agriculture and Infrastructure Development Cess (AIDC) on certain items. ...

Seeks to further amend notification No. 11/2018-Customs, dated 2nd February, 2018, to revise/provide Social Welfare Surcharge (SWS) exemption(s) on specified goods ...

Seeks to rescind notification Nos. 13/2021-Customs and 34/2022-Customs, related to Social Welfare Surcharge (SWS). ...

Seeks to further amend notification Nos. 25/1999-Customs, 25/2002-Customs and 57/2017-Customs related to certain electronic items. ...

Seeks to further amend notification No. 230/86-Customs related to Project Import Regulations. ...

Seeks to further amend notification No. 22/2022-Customs regarding India-UAE Comprehensive Economic Partnership Agreement. ...

Seeks to further amend notification No. 57/2000-Customs which exempts gold, silver and platinum imported under specified schemes. ...

Seeks to further amend notification No. 146/94-Customs, dated the 13th July, 1994 to extend the exemption benefit to Warm blood horse for equestrian sports and extend the validity of said notification up to the 31st March, 2028. ...

Seeks to amend the notification Nos. 90/2009-Customs, dated the 7th September, 2009, 33/2017-Customs, dated the 30th June, 2017, and 41/2017-Customs, dated the 30th June, 2017 to extend the validity of said notifications up to the 31st March, 2028. ...

Seeks to further amend notification No. 50/2017-Customs, dated the 30th June, 2017, so as to revise/provide exemption(s) on the specified goods. ...

Seeks to amend 32 notifications in order to provide a specific end date for these notifications. ...

Changes in Customs, Central Excise, GST law and rates have been proposed through the Finance Bill, 2023 ...

Changes in Customs, Central Excise, GST law and rates have been proposed through the Finance Bill, 2023 ...

Amendment in conditions of the Standard Input Output Norms (SION) at E-136 for export of wheat flour (Atta) and amendment in para 4.05 (iii) under Handbook of Procedures 2015-20 ...

News & Views 
GST collection crosses Rs 1.50 lakh crore mark for third time in FY 2022-23
Validation enabled For all B2B transactions, selection of PoS State Code for HSN
Launch of New GST Reports in ADVAIT
Representation Regarding Restriction for Claiming ITC
Representation for one-time relaxation in time limit for filing of GST appeal
Functionality to furnish LUT for FY 2023-2024 enabled
GSTINs suspended: Advisory on “Initiating Drop Proceeding” by taxpayers
New Functionalities for Taxpayers on GST Portal in December, 2022
Tamilnadu Govt. issues instructions for GST Intelligence Wing, Roving Squad
GST Council Newsletter for the month of December 2022
Implementation of Recommendations of 48th GST Council Meeting
11 Changes in GST Utilities/Forms on GST Portal
Monthly GST revenues more than Rs 1.4 lakh crore for 10 straight months in a row
No proposal to reduce GST e-invoice threshold limit to Rs. 5 Crore
GST on Agriculture Equipment
States requested for extension of payment of GST compensation Cess
Year End Review 2022 for Department of Commerce, Ministry of Commerce & Industry
GST Council Newsletter for November 2022
19 Recommendations of 48th Meeting of GST Council
Steps taken by centre to reduce import reliance
HC: Exemption notification should not be read liberally construed and beneficiary must fall within the ambit of exemption and fulfil the conditions thereof and if the conditions are not fulfilled, the…

AAAR: Printing of pre and post examination materials like question papers, OMR sheets, Answer booklets, marks card, grade card, educational certificates etc for Universities and educational board within…

AAAR: Procurement and distribution of drugs, medicines and other surgical equipment on Govt.’s behalf without any value addition or profit or loss or intent to do business, amounts to Supply, eligible…

AAAR: Service of administering COVID-19 vaccine which is also called Vaccination or Immunization, doesn’t qualify under the definition of Health Care Services.

AAAR: Supply of services for plantation of mangrove seeds and seedlings in coastal areas attracts 18% GST.

AAAR: Renting residential buildings to commercial entity who sublets the same to educational institutions for purpose of hostel accommodation of their students, is taxable under GST and not exempted.

HC: Authorities are restrained from taking any coercive steps until adjudication of appeal before Appellate Authority.

AAR: Treated Water obtained from Common Effluent Treatment Plant classifiable under Chapter 2201 is taxable @18% GST and not eligible for exemption from payment of tax.

AAR: Contract for construction of new railway siding under a contract with one RITES Ltd, a PSU owned by Railways, is covered under the definition of works contract, taxable at 12% vide Sl. No. 3(v)(a)…

AAR: Applicant working as a Project Implementing Agency and making supplies to State Government Directorate, is required to issue tax invoice on the contract value as determined by the Department.

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