Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Complete knee, hip and shoulder replacement systems were classified as artificial joints, while separately imported stem and acetabular components were classified as other artificial parts of the body. The claim that they were orthopaedic appliances failed because Heading 9021 and the HSN distinguish support devices from replacement prostheses. Exemption under Sr. No. 385 of Notification No. 45/2025-Cus was denied: Entry B(1) applies only to orthopaedic appliances, and Entry E(9) requires implants for severely physically handicapped patients. The applicant did not show that these general-use implants met that narrower description, so strict construction of the exemption defeated the claim.
Complete knee, hip and shoulder replacement systems were classified as artificial joints, while separately imported stem and acetabular components were classified as other artificial parts of the body. The claim that they were orthopaedic appliances failed because Heading 9021 and the HSN distinguish support devices from replacement prostheses. Exemption under Sr. No. 385 of Notification No. 45/2025-Cus was denied: Entry B(1) applies only to orthopaedic appliances, and Entry E(9) requires implants for severely physically handicapped patients. The applicant did not show that these general-use implants met that narrower description, so strict construction of the exemption defeated the claim.
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