Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Classification of goods - rate of GST - HSN Code - It is evident that the air Separators are classifiable under CTH 8421. In the case at hand, the product, PSA Oxygen Generation Plant manufactured and supplied by the applicant is an Air Separator as has been brought out in para 8.1 above, therefore, the Product is classifiable under CTH 8421. In view of the above, it is held that the product “PSA Medical Oxygen Generation Plant” is classifiable under CTH 8421 39 and more specifically under CTH 8421 39 90. - AAR
Classification of goods - rate of GST - HSN Code - It is evident that the air Separators are classifiable under CTH 8421. In the case at hand, the product, PSA Oxygen Generation Plant manufactured and supplied by the applicant is an Air Separator as has been brought out in para 8.1 above, therefore, the Product is classifiable under CTH 8421. In view of the above, it is held that the product “PSA Medical Oxygen Generation Plant” is classifiable under CTH 8421 39 and more specifically under CTH 8421 39 90. - AAR
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