Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Classification of goods - rate of GST - classification based on process of manufacture (embedding coir yarn in to vinyl (PVC) compound and curing by heating / cooling) - “Tufting” or a process “other than those processes mentioned in Heading 5701 to 5704” of the Customs Tariff and HSN Explanatory Notes to Chapter 57? - The impugned goods viz. PVC tufted coir carpet/mat is classified under Tariff Heading 5703 90 90 and its liable to GST at the rate of 12% - AAAR
Classification of goods - rate of GST - classification based on process of manufacture (embedding coir yarn in to vinyl (PVC) compound and curing by heating / cooling) - “Tufting” or a process “other than those processes mentioned in Heading 5701 to 5704” of the Customs Tariff and HSN Explanatory Notes to Chapter 57? - The impugned goods viz. PVC tufted coir carpet/mat is classified under Tariff Heading 5703 90 90 and its liable to GST at the rate of 12% - AAAR
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