Indirect Taxes

DGFT revises export policy of wheat, flour, maida, rava, wholemeal, and resultant atta to prohibited.

Notification No. 30/2015-2020 dated 27-08-2022.

IBC overrides Customs Act, in case of any conflict between the two, rules SC.

Sundaresh Bhatt, Liquidator of ABG Shipyard v. Central Board of Indirect Taxes and Customs – [2022] 141 taxmann.com 471 (SC).

Carrying goods from barges to ship and vice versa was taxable under ‘Transportation of Coastal goods and Goods Transported through National Waterways and Inland Water Service’ with effect from 01-09-2009 only.

Commissioner of Service Tax v. Adani Enterprises Ltd. – [2022] 141 taxmann.com 462 (SC).

Composite contract for design, manufacture, supply, erection, testing, installation and commissioning of gods on turning basis was not taxable under consulting engineer service.

Commissioner of Customs and Central Excise, Vadodara – I v. Jyoti Ltd. – [2022] 141 taxmann.com 437 (SC).