Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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Classification of treated water - end-use - The AAR meticulously analyzed the Applicant's activities, the treatment process, and the nature of the treated water. It distinguished between different categories of water mentioned in the GST notifications and concluded that the treated water does not fit into categories that are taxed under GST, such as 'purified' or 'demineralized' water, given its intended use for industrial purposes and not for human consumption. - The treated water supplied by the Applicant is correctly classifiable under Heading 2201 of the Customs Tariff Act, as amended by Notification No. 2/2017-Central Tax (Rate), and falls under the category of water other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container, which is exempt from GST.
Classification of treated water - end-use - The AAR meticulously analyzed the Applicant's activities, the treatment process, and the nature of the treated water. It distinguished between different categories of water mentioned in the GST notifications and concluded that the treated water does not fit into categories that are taxed under GST, such as 'purified' or 'demineralized' water, given its intended use for industrial purposes and not for human consumption. - The treated water supplied by the Applicant is correctly classifiable under Heading 2201 of the Customs Tariff Act, as amended by Notification No. 2/2017-Central Tax (Rate), and falls under the category of water other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container, which is exempt from GST.
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