Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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).
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
