Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Classification of goods - Steel Mugs with a plastic outer body - The subject goods fall under Chapter Heading 7323, as the material which is giving the essential character to the steel cups with plastic body is the presence of steel, which is 75% of the total value and composition of the goods - covered under Sr. No. 184 of Schedule II of amended Notification 1/2017 Central Tax (Rate) - GST @12%
Classification of goods - Steel Mugs with a plastic outer body - The subject goods fall under Chapter Heading 7323, as the material which is giving the essential character to the steel cups with plastic body is the presence of steel, which is 75% of the total value and composition of the goods - covered under Sr. No. 184 of Schedule II of amended Notification 1/2017 Central Tax (Rate) - GST @12%
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