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...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Classification of supply - rate of tax - banana chips - jackfruit chips - tapioca chips - supply without registration of brand name - jaggery coated banana chips (sarkaraupperi in Malayalam) - On a plain reading of the above entry it is evident that all the products that fall under Chapter Heading 2008 of the Customs Tariff Act, 1975 attract GST at the rate of 12 % [6% CGST + 6% SGST]. - AAR
Classification of supply - rate of tax - banana chips - jackfruit chips - tapioca chips - supply without registration of brand name - jaggery coated banana chips (sarkaraupperi in Malayalam) - On a plain reading of the above entry it is evident that all the products that fall under Chapter Heading 2008 of the Customs Tariff Act, 1975 attract GST at the rate of 12 % [6% CGST + 6% SGST]. - AAR
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