Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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...
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Papad Khar, an alkaline mixture of sodium chloride, sodium carbonate and sodium bicarbonate used in papad and snack preparation, is classified as other disodium carbonate under sub-heading 28362090. Its manufacture by mixing and processing prevents classification as common or rock salt under heading 2501, while its composition and culinary function distinguish it from yeast or prepared baking powder under heading 2102. Sodium chloride serves principally as a diluent or carrier, whereas the carbonates and bicarbonates provide the functional properties. As an inorganic chemical, Papad Khar attracts GST at 18%. The GST exemption for papad does not extend to Papad Khar merely because it is used as an input in manufacturing exempt papad.
Papad Khar, an alkaline mixture of sodium chloride, sodium carbonate and sodium bicarbonate used in papad and snack preparation, is classified as other disodium carbonate under sub-heading 28362090. Its manufacture by mixing and processing prevents classification as common or rock salt under heading 2501, while its composition and culinary function distinguish it from yeast or prepared baking powder under heading 2102. Sodium chloride serves principally as a diluent or carrier, whereas the carbonates and bicarbonates provide the functional properties. As an inorganic chemical, Papad Khar attracts GST at 18%. The GST exemption for papad does not extend to Papad Khar merely because it is used as an input in manufacturing exempt papad.
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