Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
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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