Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Classification of goods - rate of GST - Air Springs” manufactured and supplied by the appellant - The product in hand is an air below the utility of which is to act as a ‘Shock absorbent’. It is not a spring classifiable under any of the Chapters mentioned, for the reason that the product is not an article of base metal or alloy of base metal - Thus, Air Springs manufactured by the appellant is classifiable under CTH 8708 as rightly held by the Lower Authority - AAAR
Classification of goods - rate of GST - Air Springs” manufactured and supplied by the appellant - The product in hand is an air below the utility of which is to act as a ‘Shock absorbent’. It is not a spring classifiable under any of the Chapters mentioned, for the reason that the product is not an article of base metal or alloy of base metal - Thus, Air Springs manufactured by the appellant is classifiable under CTH 8708 as rightly held by the Lower Authority - AAAR
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