Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
