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External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
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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