Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Page of 4792
Press 'Enter' after typing page number.
1881 to 1900 of 95833 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 
of 4792
Join Channel
TaxTMI 
