Indirect Tax Digest | 19 January 2024

Supreme Court - Supply of goods for permissive use while retaining the effective control is not leviable to Sales tax / Value Added Tax but instead would be leviable to Service tax.
Allahabad High Court - Officers of the Directorate General of Goods and Services Tax Intelligence are proper officers and hence, empowered to issue summons under the GST law.
CESTAT, Delhi - An exemption notification or a policy issued by a Ministry of the Government cannot determine the classification of goods under the Customs law.
Gujarat AAR - Goods supplied on a High Sea Sales basis are part of a composite works-contract service and hence, cannot be excluded from the value of under the guise of free supply.

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