Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Page of 4814
Press 'Enter' after typing page number.
4201 to 4220 of 96262 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Parts and accessories suitable for use solely or principally with kidney dialysis machines are classifiable with the medical apparatus under heading 9018, because Chapter Note 2(b) to Chapter 90 read with GIR 1 places such goods with the principal apparatus, while heading 9033 operates only as a residual entry. Circular No. 113/32/2019-GST clarifies that such medical-device parts attract 12% IGST, and departmental officers are bound by that clarification even if it was not specifically cited earlier. Reclassification to heading 9033, and the related demand, confiscation, redemption fine and penalties, therefore do not survive.
Parts and accessories suitable for use solely or principally with kidney dialysis machines are classifiable with the medical apparatus under heading 9018, because Chapter Note 2(b) to Chapter 90 read with GIR 1 places such goods with the principal apparatus, while heading 9033 operates only as a residual entry. Circular No. 113/32/2019-GST clarifies that such medical-device parts attract 12% IGST, and departmental officers are bound by that clarification even if it was not specifically cited earlier. Reclassification to heading 9033, and the related demand, confiscation, redemption fine and penalties, therefore do not survive.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
