Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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Classification of goods - Nizam Pakku - it is seen [hat the essential character of betel nut (arecanut) remains the same in the product supplied by the applicant. Therefore, following Rule 1 of General principles of Interpretation of the Tariff, the product merits classification under Chapter head 080280 and not under CTH 2106. - only those dried areca nut, not called as betel nut is subjected to 5% GST - The product in hand being betel nut, the applicable rate is 12% of GST - AAR
Classification of goods - Nizam Pakku - it is seen [hat the essential character of betel nut (arecanut) remains the same in the product supplied by the applicant. Therefore, following Rule 1 of General principles of Interpretation of the Tariff, the product merits classification under Chapter head 080280 and not under CTH 2106. - only those dried areca nut, not called as betel nut is subjected to 5% GST - The product in hand being betel nut, the applicable rate is 12% of GST - AAR
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