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1. Valuation - inclusion of the cost of transport, loading, unloading and handling charges and the cost of insurance to the place of importation - Rule 10 of Customs...

2. 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? -...

3. Method of Valuation - inter unit transfer of goods - captive consumption - Appellant was justified in reducing the assessable value to the actual cost of production (i.e....

4. Input tax credit - GST charged by the Medical/ Health Insurance Company in respect of insurance done for employees - requirement prescribed under Section 17(5)(b) stands...

5. Benefit of exemption from GST on establishment charges received from the State Government - the applicant undertakes the procurement of drugs, surgical equipment, etc,...

6. General Insurance Services - appellant had provided General Insurance Service to eligible employees, falling under Employees State Insurance Scheme (ESI Scheme) by way...

7. Valuation - transfer of goods to own unit - cost plus method - unless cost accountant certifies the cost of manufacture in the form CAS4, the provision of said Rule 8...

8. GST is not leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity...

9. Supply of service or not - The activity undertaken by the applicant like providing of mediclaim policy for the employees and their parents (parents of the employees)...

10. Levy of GST - Composite supply or not - Various services provided to employees - The Authority concluded that GST is applicable on the amount charged to employees for...

11. Valuation - cargo handling and port services - inclusion of facility charges in the assessable value - presumption of the Revenue is that the respondent have not...

12. Waiver off of fully cash handling charges collected from the stamp vendors by the Bank - The Collection of cash handling charges from the stamp vendors/petitioners by...

13. GTA service or Cargo Handling Service - transportation of iron ore - Rate is including of loading and unloading from wagon - prima facie it is not cargo handling service - AT

14. Eligibility of Cenvat credit - Debit notes raised for claiming reimbursement of rack handling charges, wagon handling charges and port railway usage charges and service...

15. Profiteering - purchase of a flat - allegation that GST @12% was charged instead of 8% - as noticed from the demand letter Applicant had charged GST @ 12% on the taxable...