Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
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The AAR held that the puja samagri exemption is confined to the specific goods expressly listed in the notification, because the word "namely" makes the enumeration exhaustive. Rose water marketed as "Pooja Panneer" was therefore not exempt merely because it was used for ritual purposes or sold in devotional packaging. On tariff classification, the product was found not to be perfumes or toilet waters under heading 3303, and not an aqueous distillate obtained by steam distillation. On the material produced, it was classified as an aqueous solution of essential oils under tariff item 3301 9079 and subjected to GST at 18%.
The AAR held that the puja samagri exemption is confined to the specific goods expressly listed in the notification, because the word "namely" makes the enumeration exhaustive. Rose water marketed as "Pooja Panneer" was therefore not exempt merely because it was used for ritual purposes or sold in devotional packaging. On tariff classification, the product was found not to be perfumes or toilet waters under heading 3303, and not an aqueous distillate obtained by steam distillation. On the material produced, it was classified as an aqueous solution of essential oils under tariff item 3301 9079 and subjected to GST at 18%.
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