Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Ophthalmic binocular surgical microscopes are classified under tariff heading 9018 because they are specialised instruments for eye examination and surgery, and the relevant explanatory notes exclude them from heading 9011 for compound optical microscopes. Heading 9012, covering non-optical microscopes and related scientific apparatus, does not apply. As goods under heading 9018, these microscopes fall within Entry No. 483 of Schedule I to Notification No. 09/2025-Central Tax (Rate) and attract GST at 5 per cent.
Ophthalmic binocular surgical microscopes are classified under tariff heading 9018 because they are specialised instruments for eye examination and surgery, and the relevant explanatory notes exclude them from heading 9011 for compound optical microscopes. Heading 9012, covering non-optical microscopes and related scientific apparatus, does not apply. As goods under heading 9018, these microscopes fall within Entry No. 483 of Schedule I to Notification No. 09/2025-Central Tax (Rate) and attract GST at 5 per cent.
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