- HC : Copy of Delhi HC-judgment holding redemption fine forms part of ‘duty, interest, penalty’ under SVLDRS
- SC : Rajasthan’s VAT exemption to locally manufactured Asbestos-Sheets & Bricks, discriminatory under Article 304(a); Strikes-down Notification
- SC upholds tax on ink & chemicals utilized in lottery-ticket printing under works contract
- SC : Ink & chemicals used in lottery-ticket-printing under works-contract taxable as 'sale'; Finds tangible transfer
- SC : Upholds ITC benefit for purchaser-dealer despite selling-dealer's failure to deposit tax
CBIC amends notification 50/2017 customs dated June 30, 2017; Prescribes that “Batteries for electrically operated vehicles, including two and three wheeled electric motor vehicles” falling under Chapter 8507 shall be taxable at 5%; Substitutes Entry 525 dealing with Electrically operated vehicles imported as a Knocked Down kit; Inserts entry 526A to provide duty rates for Electrically operated vehicles imported as a Knocked Down kit and in any other form; Explains that Lithium Ion cell for use in Lithium ion accumulator other than battery pack of cellular mobile phone and power bank shall be taxed at 5%
Notification No.03/2019 - Customs dated January 29, 2019
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