Home Highlights October 2019 Year 2019 This

You may also like:

1. Job Work - valuation - liability of GST - The job worker, as a supplier of services, is liable to pay GST if he is liable to be registered. He shall issue an invoice at...

2. 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...

3. Valuation - reimbursement of electricity expenses, on actual basis, by the lessee to lessor - forming part of taxable value or not - In the instant case, the applicant...

4. Job work - valuation under central excise - Rule 10A(i) or (ii) or Rule 8 of the Valuation Rules will not apply in respect of job worked goods consumed by the principal...

5. Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled...

6. Valuation - goods supplied on principal to principal basis - job-work or not - erely because the goods manufactured by M/s. Inova bear the brand name of M/s. Roca, the...

7. Supply or not - taxability of 10 grams of pure gold, retained by the applicant, in the course of manufacture of gold jewellery from 1000 gm of pure gold provided to the...

8. Valuation - Job-work - The valuation of job worked goods computed by the department on the basis of cost of raw material + job work charges is incorrect.

9. Exemption from GST - Valuation of supply - providing services of crushing wheat provided by the State Government, into fortified atta which in turn is supplied by the...

10. Valuation - non-inclusion of the value of goods/material supplied under the supply work orders in valuing the taxable service - The valuation framework as contained in...

11. Valuation of Supply - the amount received by the applicant in this regard shall form a part of the value of supply on which tax shall be levied in terms of sub-section...

12. Valuation - Job-worked goods - governed by Rule 8 of Central Excise (Valuation) Rules, 2000 or on cost construction method i.e. cost of raw material plus job charges? -...

13. Valuation - includibility - inclusion of value of the goods used in providing the said services in assessable value - the value of the goods used in providing repair of...

14. Valuation - Job Work - In the case in hand, inasmuch as the job-worked goods were sent by the appellants to another job worker for further manufacture and such...

15. Nature of activity - Job work - manufacturing or services - body building activity on the chassis provided by the principal - the body building and mounting of body on...