Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Classification and rate of GST - parts of fuel injection pumps - Application of General Rules for Interpretation (GRI), along with the Customs Tariff Act and HSN explanatory notes - The AAR ruled that all the mentioned parts of fuel injection pumps are classifiable under HSN 84139190. - The AAR determined that the parts of fuel injection pumps are not specifically covered under any entry prescribing a 28% GST rate. Therefore, they fall under the residuary entry SI. No. 453 of Schedule III of the IGST Goods Rate Notification, attracting an 18% GST rate.
Classification and rate of GST - parts of fuel injection pumps - Application of General Rules for Interpretation (GRI), along with the Customs Tariff Act and HSN explanatory notes - The AAR ruled that all the mentioned parts of fuel injection pumps are classifiable under HSN 84139190. - The AAR determined that the parts of fuel injection pumps are not specifically covered under any entry prescribing a 28% GST rate. Therefore, they fall under the residuary entry SI. No. 453 of Schedule III of the IGST Goods Rate Notification, attracting an 18% GST rate.
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