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...
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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