Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The Advance Ruling Authority (AAR) addressed the issue of the classification of goods "Mix Mukhwas - Roasted Til & Ajwain" under the HSN code 12074090 and the applicable GST rate. The AAR determined that the products, primarily consisting of sesamum seeds, fall under chapter 12 of the Customs Tariff Heading, specifically CTH 12074090. The AAR rejected the applicant's reliance on a circular and case laws related to coriander seeds, stating that the products in question are not covered by those references. The AAR concluded that both products are subject to a GST rate of 2.5% CGST and 2.5% SGST as per entry no. 70 of Schedule I of Notification No. 1/2017-Central Tax (Rate).
The Advance Ruling Authority (AAR) addressed the issue of the classification of goods "Mix Mukhwas - Roasted Til & Ajwain" under the HSN code 12074090 and the applicable GST rate. The AAR determined that the products, primarily consisting of sesamum seeds, fall under chapter 12 of the Customs Tariff Heading, specifically CTH 12074090. The AAR rejected the applicant's reliance on a circular and case laws related to coriander seeds, stating that the products in question are not covered by those references. The AAR concluded that both products are subject to a GST rate of 2.5% CGST and 2.5% SGST as per entry no. 70 of Schedule I of Notification No. 1/2017-Central Tax (Rate).
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