Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
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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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