Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Classification of Nylon Chips - After detailed consideration of various definitions of "Plastics," including references from technical sources and international organizations, the High court concluded that Nylon Chips fell under the category of "Plastic Granules" as per Entry 83 of Schedule II(B) of the Act. Therefore, the tax liability on Nylon Chips was determined to be in accordance with this classification and not under the unclassified category.
Classification of Nylon Chips - After detailed consideration of various definitions of "Plastics," including references from technical sources and international organizations, the High court concluded that Nylon Chips fell under the category of "Plastic Granules" as per Entry 83 of Schedule II(B) of the Act. Therefore, the tax liability on Nylon Chips was determined to be in accordance with this classification and not under the unclassified category.
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