International Tax Ruling


Copy of order declaring imposition of IGST on oxygen concentrators for personal use ‘unconstitutional’ 

Delhi HC detailing the concerning scenario the Country is faced-with in relation to scarcity of liquid medical oxygen, holds as “unconstitutional” the imposition of IGST on oxygen concentr...View More

Reverses CESTAT, unclear Superintendent ‘sealing order’ no bar to deny abatement to 'tobacco manufacturer'

Tripura HC quashes CESTAT, Kolkata judgment which disallowed benefit of abatement of duty to assessee (a manufacturer of Jarda Scented Tobacco) for unclear sealing order of Superintendent of Central E...View More

Dismisses challenge to validity of 'Goa Cess on Fluid Milk (Control) Act'; Levy 'non-discriminatory'

Bombay HC (Goa) upholds validity of Goa Cess on Fluid Milk (Control) Act, 2000 and Goa Cess and Fluid Milk (Control) Rules, 2001, levying a cess on fluid milk for use of facilities, infrastructure or ...View More

Refers to Larger Bench issue of one-year limitation applicability on SAD refund claim

CESTAT refers to Larger Bench (LB) the issue of applicability of one-year time-limit prescribed for filing refund claim of Special Additional Duty (SAD) under Notification No.102/2007-Cus dated Septem...View More

Boiled ‘betel nuts whole’ classifiable under Ch. 8, barred from import, given lesser CIF value

CESTAT, Chennai, dismisses assessee’s appeal seeking classification of boiled ‘betel nut whole’ under chapter 2, rules that imported boiled and dried whole betel nut, are ‘bete...View More

Allows refund of excess advance-tax paid per GST transitional provisions; Section 11B time-bar inapplicable

CESTAT Bangalore allows refund claim of assessee which was paid as part of excess advance tax and was lying in balance in credit since June 2017, in terms of transitional provisions in Section 142 of ...View More

'Gunny Bags' sold separately along with rice exigible to tax at 8%, upholds Tribunal

Orissa HC holds that Gunny Bags sold separately by Assessee along with rice to Food Corporation of India (FCI) is exigible to tax at 8% under Orissa Sales Tax Act, 1947 (OST Act); Thus, upholds Tribun...View More

Higher duty demand on exempted by-product arising during Coal conversion 'unsustainable'

CESTAT Kolkata quashes order requiring payment of 5% in terms of Rule 6(3)(i) of the Cenvat Credit Rules, 2004 (CCR) on clearance of exempted by-products i.e. ammonium sulphate and Coke Oven (CO) gas ...View More

Directs Revenue to consider MEIS claim of Inox for exports from SEZ unit

Gujarat HC holds that there could be no exclusion of SEZ or non-EDI Port unit for availing Merchandise Exports from India Scheme (MEIS) benefit while noting that declaration of intent in respect of go...View More

IGST, not ‘duty of customs’, exempt on repaired parts/aircraft re-imported into India

CESTAT Delhi holds Assessee (a scheduled airline operator) entitled to exemption from IGST payment under General Exemption Notification No. 45/2017 dated June 30, 2017 on re-import of repaired parts/ ...View More