Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
