Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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Psyllium seeds (Isabgol) supplied as raw material to processing units fall under tariff sub-heading 1211 90 13, as the tariff entry and HSN Notes specifically cover Psyllium seeds. Exemption for fresh or chilled goods depends on the condition of the seeds at the time of supply. Storage in dry, ventilated godowns, without information on storage duration, gives the seeds a dried character; they therefore cannot be treated as fresh or chilled. The specific exemption for fresh or chilled goods and the alternative exemption for goods of seed quality are unavailable. Dried Psyllium seeds are liable to GST at 5%.
Psyllium seeds (Isabgol) supplied as raw material to processing units fall under tariff sub-heading 1211 90 13, as the tariff entry and HSN Notes specifically cover Psyllium seeds. Exemption for fresh or chilled goods depends on the condition of the seeds at the time of supply. Storage in dry, ventilated godowns, without information on storage duration, gives the seeds a dried character; they therefore cannot be treated as fresh or chilled. The specific exemption for fresh or chilled goods and the alternative exemption for goods of seed quality are unavailable. Dried Psyllium seeds are liable to GST at 5%.
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