Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Paper bags made of paper or paperboard and classifiable under tariff item 48194000 fall within Entry 319 of Schedule I to Notification No. 09/2025-Central Tax (Rate). The entry covers paper sacks/bags and biodegradable bags under Chapters 39 and 48, prescribing GST at 5%. The note describes the inclusion as addressing eco-friendly alternatives to conventional plastic bags, with Chapter 48 covering paper bags and Chapter 39 covering biodegradable plastic bags.
Paper bags made of paper or paperboard and classifiable under tariff item 48194000 fall within Entry 319 of Schedule I to Notification No. 09/2025-Central Tax (Rate). The entry covers paper sacks/bags and biodegradable bags under Chapters 39 and 48, prescribing GST at 5%. The note describes the inclusion as addressing eco-friendly alternatives to conventional plastic bags, with Chapter 48 covering paper bags and Chapter 39 covering biodegradable plastic bags.
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