Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Psyllium seeds fall under tariff sub-heading 1211 90 13 within Heading 1211. GST exemption for fresh or chilled seeds depends on the goods' condition when supplied, not on processes before procurement from farmers. Storage in dry ventilated godowns constitutes drying, and absent evidence that the seeds remained fresh from harvest through onward supply, they cannot be treated as fresh or chilled. The supplies therefore fall under the rate entry for dried goods and are taxable at 5%. Exemption claimed for goods of seed quality is also unavailable on that classification.
Psyllium seeds fall under tariff sub-heading 1211 90 13 within Heading 1211. GST exemption for fresh or chilled seeds depends on the goods' condition when supplied, not on processes before procurement from farmers. Storage in dry ventilated godowns constitutes drying, and absent evidence that the seeds remained fresh from harvest through onward supply, they cannot be treated as fresh or chilled. The supplies therefore fall under the rate entry for dried goods and are taxable at 5%. Exemption claimed for goods of seed quality is also unavailable on that classification.
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