Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Classification of goods - rate of tax - Classic Malabar Parota - Whole Wheat Malabar Parota - The court determined that the Malabar Parotas should not be classified under the heading 2106 as they are not akin to the other food preparations specified therein, which typically include items requiring more substantial processing. - The court highlighted that the 'bread' definition in the GST regime should be broadly interpreted to include varieties of bread prevalent in different cultures, including Indian flatbreads. - Ultimately, the court held that since Malabar Parotas are akin to items specified under tariff item 1905 9090, they should attract a GST of 5% (2.5% CGST + 2.5% SGST), as they are similar to products like Khakhra, plain chapati, or roti, which are also covered under this entry.
Classification of goods - rate of tax - Classic Malabar Parota - Whole Wheat Malabar Parota - The court determined that the Malabar Parotas should not be classified under the heading 2106 as they are not akin to the other food preparations specified therein, which typically include items requiring more substantial processing. - The court highlighted that the 'bread' definition in the GST regime should be broadly interpreted to include varieties of bread prevalent in different cultures, including Indian flatbreads. - Ultimately, the court held that since Malabar Parotas are akin to items specified under tariff item 1905 9090, they should attract a GST of 5% (2.5% CGST + 2.5% SGST), as they are similar to products like Khakhra, plain chapati, or roti, which are also covered under this entry.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
