Electricity network contributions remain revenue expenditure where ownership and maintenance stay with the electricity board, supporting business prof...
Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Page of 4817
Press 'Enter' after typing page number.
421 to 440 of 96333 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Psyllium seeds supplied in raw form fall under sub-heading 1211 9013, as the tariff description and HSN Notes specifically cover Psyllium seed. GST exemption as fresh or chilled goods depends on the condition at supply. Seeds stored in dry, ventilated godowns, without evidence of storage duration supporting their fresh character, acquire the character of dried seeds and cannot qualify as fresh or chilled. The exemption for goods of seed quality is likewise unavailable where the supplies are treated as dried Psyllium seeds. Such supplies are taxable as dried seeds at the applicable concessional rate.
Psyllium seeds supplied in raw form fall under sub-heading 1211 9013, as the tariff description and HSN Notes specifically cover Psyllium seed. GST exemption as fresh or chilled goods depends on the condition at supply. Seeds stored in dry, ventilated godowns, without evidence of storage duration supporting their fresh character, acquire the character of dried seeds and cannot qualify as fresh or chilled. The exemption for goods of seed quality is likewise unavailable where the supplies are treated as dried Psyllium seeds. Such supplies are taxable as dried seeds at the applicable concessional rate.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
