Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Page of 4794
Press 'Enter' after typing page number.
621 to 640 of 95875 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Common-parlance classification governs the distinction between toilet soap and laundry soap under GST where "toilet soap" is undefined. Definitions under statutes serving different objects and schemes, including the Medicinal and Toilet Preparations (Excise Duties) Act, cannot be imported for GST classification. Toilet soap ordinarily serves washing of the body, hands or face, whereas detergent and semi-detergent bars intended to remove stains and deodorise apparel are laundry soaps. Their stated use, composition, substantial fillers and absence of constituents characteristic of toilet soaps support classification under sub-heading 34011942. Products covered by Entry 66 of Schedule II to Notification No. 09/2025-Central Tax (Rate) attract GST at 18%.
Common-parlance classification governs the distinction between toilet soap and laundry soap under GST where "toilet soap" is undefined. Definitions under statutes serving different objects and schemes, including the Medicinal and Toilet Preparations (Excise Duties) Act, cannot be imported for GST classification. Toilet soap ordinarily serves washing of the body, hands or face, whereas detergent and semi-detergent bars intended to remove stains and deodorise apparel are laundry soaps. Their stated use, composition, substantial fillers and absence of constituents characteristic of toilet soaps support classification under sub-heading 34011942. Products covered by Entry 66 of Schedule II to Notification No. 09/2025-Central Tax (Rate) attract GST at 18%.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
