Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
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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