Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Advance ruling proceedings under GST are limited to interpretation of the tax law and cannot conclusively determine whether a product is biodegradable or compostable as a scientific or environmental fact. The AAAR noted that the concessional rate for non-paper bags applies only where the bags are in fact biodegradable, but the certificates under the Plastic Waste Management Rules only permitted manufacture and sale subject to compliance, and the test reports relied on were not fully neutral. It therefore held that the legal position is that the concession applies if the goods are biodegradable, while the actual determination must be made by competent environmental authorities or through testing by the jurisdictional GST field formation.
Advance ruling proceedings under GST are limited to interpretation of the tax law and cannot conclusively determine whether a product is biodegradable or compostable as a scientific or environmental fact. The AAAR noted that the concessional rate for non-paper bags applies only where the bags are in fact biodegradable, but the certificates under the Plastic Waste Management Rules only permitted manufacture and sale subject to compliance, and the test reports relied on were not fully neutral. It therefore held that the legal position is that the concession applies if the goods are biodegradable, while the actual determination must be made by competent environmental authorities or through testing by the jurisdictional GST field formation.
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