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 micronutrient fertilizers - Presence of nitrogen as a chelating agent - essential constituent - In this remand back case from the Supreme Court, the tribunal observed that, the process lacks a chemical reaction that could justify the presence of nitrogen as an essential constituent of the product. Therefore, the Tribunal upheld the classification of the products under Chapter Subheading 3808.20 as PGR, not as "Other Fertilizers" under Chapter 3105, confirming the demands for duty with interest. Penalties imposed on the company under Rule 25 and personal penalties under Rule 26 on the Partner were deemed unwarranted due to the nature of the classification issue and interpretation of law, hence were set aside.
Classification of micronutrient fertilizers - Presence of nitrogen as a chelating agent - essential constituent - In this remand back case from the Supreme Court, the tribunal observed that, the process lacks a chemical reaction that could justify the presence of nitrogen as an essential constituent of the product. Therefore, the Tribunal upheld the classification of the products under Chapter Subheading 3808.20 as PGR, not as "Other Fertilizers" under Chapter 3105, confirming the demands for duty with interest. Penalties imposed on the company under Rule 25 and personal penalties under Rule 26 on the Partner were deemed unwarranted due to the nature of the classification issue and interpretation of law, hence were set aside.
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