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...
Carry bags made from compostable polymers or biodegradable plastic substitutes fall under Chapter 39 as plastic articles, rather than Chapter 48 as paper articles. Where headings 3901 to 3925 do not apply and no specific entry covers the product under heading 3926, residual HSN 39269099 applies. Entry 319 of Schedule I to Notification No. 09/2025-Central Tax (Rate) covers biodegradable plastic bags and provides a 5% GST rate, strictly subject to their biodegradability. Interim testing indicated conformity with IS/ISO 17088, while the final test report remained pending.
Carry bags made from compostable polymers or biodegradable plastic substitutes fall under Chapter 39 as plastic articles, rather than Chapter 48 as paper articles. Where headings 3901 to 3925 do not apply and no specific entry covers the product under heading 3926, residual HSN 39269099 applies. Entry 319 of Schedule I to Notification No. 09/2025-Central Tax (Rate) covers biodegradable plastic bags and provides a 5% GST rate, strictly subject to their biodegradability. Interim testing indicated conformity with IS/ISO 17088, while the final test report remained pending.
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