Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Classification of goods - rate of tax - Nylon Chips - plastic granules or not - The High Court examined the manufacturing process of Nylon Chips and concluded that they indeed fell under the classification of plastic granules as per Entry 83 of Schedule II (B) of the Act. It relied on technical evidence and certifications to support this determination. The court emphasized that the addition of fillers and additives did not change the fundamental nature of the product as plastic granules.
Classification of goods - rate of tax - Nylon Chips - plastic granules or not - The High Court examined the manufacturing process of Nylon Chips and concluded that they indeed fell under the classification of plastic granules as per Entry 83 of Schedule II (B) of the Act. It relied on technical evidence and certifications to support this determination. The court emphasized that the addition of fillers and additives did not change the fundamental nature of the product as plastic granules.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
