Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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