Separate speaking orders on reopening objections are mandatory; deciding them within reassessment invalidates jurisdiction and precludes revival of st...
Compulsorily convertible debentures remain debt before conversion, preventing transfer-pricing and interest-deduction disallowances on the stated fact...
Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the ac...
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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