Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
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Medical-device parts and accessories suitable solely or principally for use with a Cell Separator are classifiable with that device under Chapter 90. The residual tariff entry for parts and accessories applies only where the goods are not otherwise specified or included within that Chapter. AMICUS Platelet Kits and similar Cell Separator accessories therefore fall under CTH 9018 rather than the residual CTH 9033 classification. This classification attracts IGST at the rate prescribed for medical devices and related goods under the relevant Schedule entry.
Medical-device parts and accessories suitable solely or principally for use with a Cell Separator are classifiable with that device under Chapter 90. The residual tariff entry for parts and accessories applies only where the goods are not otherwise specified or included within that Chapter. AMICUS Platelet Kits and similar Cell Separator accessories therefore fall under CTH 9018 rather than the residual CTH 9033 classification. This classification attracts IGST at the rate prescribed for medical devices and related goods under the relevant Schedule entry.
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