Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Raw, unprocessed Psyllium seeds (Isabgol) procured directly from farmers through APMC auctions, and supplied without drying, freezing, crushing or other processing, were treated as fresh goods under heading 1211. The Authority relied on tariff and HSN notes to hold that goods retained their natural character up to supply and did not fall within entries for frozen or dried goods. It also held that the specific exemption for fresh or chilled goods under Entry 87 of Notification No. 10/2025-Central Tax (Rate) prevailed over the more general exemption for goods of seed quality. Accordingly, the supply was held exempt from GST.
Raw, unprocessed Psyllium seeds (Isabgol) procured directly from farmers through APMC auctions, and supplied without drying, freezing, crushing or other processing, were treated as fresh goods under heading 1211. The Authority relied on tariff and HSN notes to hold that goods retained their natural character up to supply and did not fall within entries for frozen or dried goods. It also held that the specific exemption for fresh or chilled goods under Entry 87 of Notification No. 10/2025-Central Tax (Rate) prevailed over the more general exemption for goods of seed quality. Accordingly, the supply was held exempt from GST.
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