Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Classification of goods - paper cups - The Authority determined that disposable paper cups fall under HSN Code 48234000, attracting a tax rate of 18%. This decision was supported by the observation that the invoice provided by the applicant did not accurately describe the product. The Authority did not address the question regarding the refund of excess input.
Classification of goods - paper cups - The Authority determined that disposable paper cups fall under HSN Code 48234000, attracting a tax rate of 18%. This decision was supported by the observation that the invoice provided by the applicant did not accurately describe the product. The Authority did not address the question regarding the refund of excess input.
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