Read more about Indirect Tax Legislative and Judicial updates and Foreign Trade Policies in ‘The Indirect Tax Weekly Digest’ by BDO in India.
- Supreme Court of India - LCD Panels are classifiable under CH 9013 8010, being more specific than the general heading under CH 8529 9090
- CESTAT, Hyderabad - Unutilized CENVAT Credit balance of Education Cess and Secondary and Higher Education Cess cannot be refunded
- CESTAT, Delhi - Advertisement expenses incurred by the franchisee are not a consideration paid on behalf of the franchiser, and delayed receipt of consideration cannot be treated as a ground for rejection of the service being treated as an ‘export of services’.
We hope you find it useful and an interesting read.
Subscribe to receive the latest BDO News and Insights
Please fill out the following form to access the download.