Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
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The Advance Ruling Authority addressed the issue of the classification and tax rate applicable to the supply of "EDF Thrusters with Battery Pack for Jet Suit." The Authority determined that the supply involves Electrical Ducted Fans (EDFs) along with Battery packs and accessories. The EDFs are classified under CTH 84145990 as they function as fans enclosed in a cylindrical housing. The applicable GST rate for this classification is 18% as per Entry Number 317B of Schedule III to Notification 1/2017-Central Tax (Rate). The ruling clarified that the supply falls within this category and is subject to the specified tax rate.
The Advance Ruling Authority addressed the issue of the classification and tax rate applicable to the supply of "EDF Thrusters with Battery Pack for Jet Suit." The Authority determined that the supply involves Electrical Ducted Fans (EDFs) along with Battery packs and accessories. The EDFs are classified under CTH 84145990 as they function as fans enclosed in a cylindrical housing. The applicable GST rate for this classification is 18% as per Entry Number 317B of Schedule III to Notification 1/2017-Central Tax (Rate). The ruling clarified that the supply falls within this category and is subject to the specified tax rate.
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