Brand promotion expenditure requires an established associated-enterprise arrangement for transfer pricing, while management cross-charges must accoun...
Reassessment after the ordinary limitation period requires the escaped-income threshold and independent sanction, without expanding jurisdiction throu...
Transfer pricing comparability requires turnover and functional analysis, alongside rules on exempt-income disallowance and amalgamation goodwill depr...
Rice husk composite board made from extracted fibres bonded with PVC resin exceeding 15% by weight falls under heading 4411 as fibreboard, rather than heading 4410 as particle board. The HSN notes to heading 4410 exclude boards with organic binder exceeding that threshold. Classification depends on the interpretative rules, tariff notes and HSN, having regard to composition, manufacturing process and essential character; Indian Standard specifications are not mandatory for primary tariff classification. Specific GST rate entries for rice husk board apply across Chapter 44 or any other chapter: the rate was 12% before 22 September 2025 and 5% from that date.
Rice husk composite board made from extracted fibres bonded with PVC resin exceeding 15% by weight falls under heading 4411 as fibreboard, rather than heading 4410 as particle board. The HSN notes to heading 4410 exclude boards with organic binder exceeding that threshold. Classification depends on the interpretative rules, tariff notes and HSN, having regard to composition, manufacturing process and essential character; Indian Standard specifications are not mandatory for primary tariff classification. Specific GST rate entries for rice husk board apply across Chapter 44 or any other chapter: the rate was 12% before 22 September 2025 and 5% from that date.
Note: It is a system-generated summary and is for quick reference only.
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