Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Used jute gunny bags without plastic coating remain classifiable as reusable packing bags under Heading 6305 where they are intact, identifiable and fit for repacking agricultural produce. Classification turns on the goods' condition, essential character, commercial identity and functional utility at supply; prior use or auction sale does not by itself convert them into scrap. Worn sacks and bags fall outside Heading 6309, while Heading 6310 applies only to worn-out textile materials fit solely for recovery. GST is determined by sale value per piece: 5% up to the prescribed threshold and 18% above it. Torn, worn-out or cut bags unfit for reuse require separate classification examination.
Used jute gunny bags without plastic coating remain classifiable as reusable packing bags under Heading 6305 where they are intact, identifiable and fit for repacking agricultural produce. Classification turns on the goods' condition, essential character, commercial identity and functional utility at supply; prior use or auction sale does not by itself convert them into scrap. Worn sacks and bags fall outside Heading 6309, while Heading 6310 applies only to worn-out textile materials fit solely for recovery. GST is determined by sale value per piece: 5% up to the prescribed threshold and 18% above it. Torn, worn-out or cut bags unfit for reuse require separate classification examination.
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