Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Classification of goods - HSN code - rate of GST - Sterilization Reels and Pouches manufactured - The authority for advance ruling evaluates the applicability of the suggested HSN codes and determines that the product qualifies under Tariff item 39.23.90.90, "Articles for the conveyance or packing of goods, of plastics," with a GST rate of 18%.
Classification of goods - HSN code - rate of GST - Sterilization Reels and Pouches manufactured - The authority for advance ruling evaluates the applicability of the suggested HSN codes and determines that the product qualifies under Tariff item 39.23.90.90, "Articles for the conveyance or packing of goods, of plastics," with a GST rate of 18%.
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