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 imported goods - Applicable rate of IGST - 28% or 18% - Scope of the term "i.e."- Interpretation of the Notification No.1/2017-IGST-Rate - Import of branded nutrition/ dietary supplements - Regarding the classification of goods, it determined that the appellant's goods did not fall under the specific items listed under Entry No. 9 of Schedule IV. Instead, they were found to be covered under Entry No. 453 of Schedule III, as they were not specified in any other schedule. - In relation to the interpretation of the Schedule IV entry, the Tribunal reiterated that the use of "i.e." in the entry limited its scope to the items listed thereafter, excluding any other products not explicitly mentioned.
Classification of imported goods - Applicable rate of IGST - 28% or 18% - Scope of the term "i.e."- Interpretation of the Notification No.1/2017-IGST-Rate - Import of branded nutrition/ dietary supplements - Regarding the classification of goods, it determined that the appellant's goods did not fall under the specific items listed under Entry No. 9 of Schedule IV. Instead, they were found to be covered under Entry No. 453 of Schedule III, as they were not specified in any other schedule. - In relation to the interpretation of the Schedule IV entry, the Tribunal reiterated that the use of "i.e." in the entry limited its scope to the items listed thereafter, excluding any other products not explicitly mentioned.
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