Home Highlights January 2018 Year 2018 This

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1. Classification of goods - Antenna for base station, imported and used in mobile telecommunication network - The correct classification of the Antenna for base station is...

2. Classification of imported goods - Antenna for base station imported by the appellant - whether classifiable as parts of base station under CTH 85177090 as claimed by...

3. Payment of Differential Duty – Assessee imported imported 'Base Transreceiver Station (BTS) along with Antenna and Installation Cable – Antenna becomes an integral and...

4. Royalty receipt - receipt from uplinking services - The customers are not granted the use of or the right to use any process by the assessee during the course of...

5. Classification - 9.3 Meter Compact Cassegrain Antenna Sub-system - Model 9.3 KPK - whether the goods are 'antenna' or 'antenna sub-system’? - the imported goods are not...

6. Clarification with regard to classification of ‘Wireless microphone sets/systems consisting of one or more wireless microphones and a wireless receiver - Circular

7. Use of email based communication for paperless Assessment Proceedings - a pilot project - Circular

8. Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

9. Levy of Service Tax - Cargo Handling Services - there are no merit in the argument of Revenue that the activity of Cargo Handling in the Container Freight Station is...

10. Subject: Removal of goods from a Customs Station-instructions regarding affixation of one-time-lock, movement of ISO Tank Container from Customs Station to Warehouse...

11. Exemption from GST - amount received for leasing residential hostel rooms - If there is a conditional exemption in GST based on end-use, the end-use has to be determined...

12. Import of medical equipment - As per the technical definition "Gastro Intestinal Video Endoscope", it is nothing but Gastroscope using Video technology. The present...

13. Basic Rate of Customs Duty on import of certain items "Base stations" falling under the heading 8517 61 00 and "Other items" falling under the heading 8517 69 90 set to 20%

14. Input Service Distributor (ISD) – assessee would be entitled for the credit taken by one of the service stations based on the credit distributed by the ISD - AT

15. CENVAT credit on telecommunication service - main issue involved is whether the tower on which the antenna is mounted by the applicants would constitute capital goods...