Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Scope of Advance Ruling application - classification of product Keer Kokil - The AAR had classified "Keer Kokil" as 'unmanufactured tobacco' under CTH 24012090, attracting GST @ 28% and Compensation Cess @71%. - The AAAR found that the appeal filed by CGST, Udaipur against the letter dated 11.07.2023 issued by AAR, Rajasthan was not maintainable as it was filed against a decision under Section 104 of the CGST Act, 2017, which is outside the purview of AAAR's domain.
Scope of Advance Ruling application - classification of product Keer Kokil - The AAR had classified "Keer Kokil" as 'unmanufactured tobacco' under CTH 24012090, attracting GST @ 28% and Compensation Cess @71%. - The AAAR found that the appeal filed by CGST, Udaipur against the letter dated 11.07.2023 issued by AAR, Rajasthan was not maintainable as it was filed against a decision under Section 104 of the CGST Act, 2017, which is outside the purview of AAAR's domain.
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