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Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The Authority for Advance Ruling, Gujarat addressed the classification of ZLD treated water obtained from a ZLD plant under GST. The water, after undergoing processes in a CETP and ZLD plant, is suitable for industrial use with minimal dissolved minerals and chemicals. The treated water, considered as 'demineralized water,' does not qualify for exemption u/s 99 of notification No. 2/2017-CT(R). It is classified under Chapter 2201 and taxable at 18% u/s 24 of notification No. 01/2017-CT(R) as 'Waters, including natural or artificial mineral waters, not containing added sugar, and not flavored.'
The Authority for Advance Ruling, Gujarat addressed the classification of ZLD treated water obtained from a ZLD plant under GST. The water, after undergoing processes in a CETP and ZLD plant, is suitable for industrial use with minimal dissolved minerals and chemicals. The treated water, considered as 'demineralized water,' does not qualify for exemption u/s 99 of notification No. 2/2017-CT(R). It is classified under Chapter 2201 and taxable at 18% u/s 24 of notification No. 01/2017-CT(R) as 'Waters, including natural or artificial mineral waters, not containing added sugar, and not flavored.'
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