Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Classification of goods - Turmeric (Turmeric in Whole form - not in powder form) - Agricultural Produce or not - the impugned product, i.e., dried turmeric (whole) is a produce out of cultivation of plant, which is subjected to certain post-harvesting processes - it is established beyond any doubt that the post-harvesting processes are carried out by the farmers or producers themselves on their farm. - The Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of ‘Agricultural Produce’ - Liable to GST @5% - AAAR
Classification of goods - Turmeric (Turmeric in Whole form - not in powder form) - Agricultural Produce or not - the impugned product, i.e., dried turmeric (whole) is a produce out of cultivation of plant, which is subjected to certain post-harvesting processes - it is established beyond any doubt that the post-harvesting processes are carried out by the farmers or producers themselves on their farm. - The Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of ‘Agricultural Produce’ - Liable to GST @5% - AAAR
Note: It is a system-generated summary and is for quick reference only.