Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Psyllium seeds (Isabgol) fall under tariff sub-heading 1211 90 13 because Heading 1211 specifically covers Psyllium seed and includes Plantago psyllium herbs and seeds used primarily in pharmacy. GST exemption for fresh or chilled seeds depends on the condition of goods when supplied. Storage in dry, ventilated godowns constitutes drying; without evidence that the seeds remained fresh from harvest until supply, they are treated as dried goods. Dried Psyllium seeds are taxable at 5 per cent under the entry for frozen or dried plants and plant parts, while exemptions for fresh or chilled goods and goods of seed quality do not apply.
Psyllium seeds (Isabgol) fall under tariff sub-heading 1211 90 13 because Heading 1211 specifically covers Psyllium seed and includes Plantago psyllium herbs and seeds used primarily in pharmacy. GST exemption for fresh or chilled seeds depends on the condition of goods when supplied. Storage in dry, ventilated godowns constitutes drying; without evidence that the seeds remained fresh from harvest until supply, they are treated as dried goods. Dried Psyllium seeds are taxable at 5 per cent under the entry for frozen or dried plants and plant parts, while exemptions for fresh or chilled goods and goods of seed quality do not apply.
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