The import of goods from any territory outside India comes to an ...

Case Laws VAT and Sales Tax

October 12, 2017

The import of goods from any territory outside India comes to an end when the goods enter into the custom frontiers of India and are released for home consumption - Levy of Entry tax confirmed - SC

View Source

← Previous Next →

The import of goods from any territory outside India comes to an ...

Case Laws VAT and Sales Tax

October 12, 2017

You may also like:

Levy of GST - international transactions - goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods...

Scope of Supply - import of goods - trading in foreign countries by the appellant, wherein the goods are supplied from a place in the non-taxable territory to another...

Classification of supply - the goods are supplied from a location outside India to a location outside India, i.e., the supply of goods from a place in the non-taxable...

Territorial Jurisdiction - Levy of GST - Both the transactions of Sale and purchase are done outside India - the applicant is involved in supply of books, purchased from...

Levy of CGST and IGST - Duty Free Shops (DFS) at Airport - All the DFSs are situated at international airports i.e. at Cochin and Calicut, which are beyond the customs...

Scope of GST - levy of IGST on out and out transactions taking place beyond the Customs frontiers of India - Applicable IGST is payable on goods sold to customer located...

Export of goods or not - supply of sunglasses from the retail outlet of the applicant at Terminal-3, IGI Airport (International Departure), New Delhi, to outbound...

The Calcutta High Court considered a Revision Application regarding the seizure of goods from duty-free shops at an international airport, deemed outside India's...

Taxability of transactions taking place beyond or outside the Customs Frontier of India - duty free shops at various international airports and seaports in India - goods...

Valuation - To remove the anomaly, a level play mechanism has been adopted to levy tax on the inter-state purchases or the goods purchased from outside the territory of...

Taxability of income - the off–shore supply of equipments having been effected from outside the territory of India and the sale having been completed outside territory...

Territorial Jurisdiction - Levy of penalty u/s 112(a) of the Customs Act, 1962 - import of confectionery items from Dubai - Allegation of under valuation by DRI - As...

Levy of GST - cross border purchase and sale of goods - goods procured from vendor located outside India in a context where the goods so purchased are not brought into...

Permission to a person resident outside India to enter into exchange traded currency derivatives

Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

Quick Updates: