Home Highlights July 2018 Year 2018 This

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1. Reversal of CENVAT Credit - Valuation of exempted goods - The formula under Rule 6(3A) only requires the value of the exempted goods removed to be reckoned and not the...

2. Valuation - interface quantity of adopting assessable value of SKO (non Public Distribution System (PDS) at the prevalent rate - As regards MS and HSD, the duty was paid...

3. Valuation - Job work - inclusion of value of the scrap retained and sold by the appellants in the assessable value of the goods manufactured and cleared by the...

4. Levy of differential Additional Duty of Customs - Valuation for CVD - In this case since the goods are not sold to the consumer there cannot be a retail sale price. The...

5. Profiteering - The Respondent has resorted to profiteering by way of either increasing the base prices of the service while maintaining the same selling prices or by way...

6. Determination of assessable value - the basis of determining the assessable value on the basis of sale price giving margin of 20% of profit on the sale price is to be...

7. Exempted supply of services under IGST - Notification as amended

8. Valuation - job work - addition of the value of waste and scrap cleared by the appellant in the assessable value - All the components going into the value would have...

9. Valuation - inclusion of advertisement and publicity expenses incurred by the dealers as per the terms and conditions of the dealership agreement mutually agreed between...

10. Valuation of imported goods - purchase of urea by the Appellant from the Government of India on High Sea Sale - neither the amount of ₹ 17/- per MT paid by the...

11. Valuation - service for sold out machine - charges collected by the appellant from customer, whom the machines were sold long back, is not includible in the assessable...

12. Valuation - sale through depot - Once the normal transaction value of the impugned goods sold from other place at or about the same time is ascertainable, there is no...

13. Seeks to exempt the hiring of Electric buses by local authorities from GST.

14. SSI Exemption - Valuation - retail prices charged to customers in the shop - Assessable value has to be determined by reducing the sale price in such a manner so as to...

15. Valuation - assessable value - ex-factory sales - so long as there is a genuine ex-factory price there can be no question of taking into account the depot price for...