Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Classification of goods - Class Monitor Home Learning Kit - On combined reading of tariff and HSN 49001, the kit box/ book, which is in the form of separate sheets which are designed for binding (though not bound to maintain the use) could be covered. Further, such separate sheets (being integral part of kit box/book) have printed pictures but such sheets also bear text and in one shape, so it appears to be covered under HSN 49011020 and not under HSN 4903 attracting NIL CGST/SGST/IGST. - the GST rate is 5% - AAR
Classification of goods - Class Monitor Home Learning Kit - On combined reading of tariff and HSN 49001, the kit box/ book, which is in the form of separate sheets which are designed for binding (though not bound to maintain the use) could be covered. Further, such separate sheets (being integral part of kit box/book) have printed pictures but such sheets also bear text and in one shape, so it appears to be covered under HSN 49011020 and not under HSN 4903 attracting NIL CGST/SGST/IGST. - the GST rate is 5% - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
