Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
The Advance Ruling Authority (ARA) addressed the interpretation of the expression "parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907" in specific notifications. The key issue was whether the goods/spares used were parts of warships/submarines. The ARA held that essential components like engines, gearbox, propeller, etc., are integral parts of a ship/vessel based on definitions of "part." Goods qualifying as parts of specific headings attract GST under the relevant notification. Items listed in Annexure 2A were deemed essential parts of a warship/submarine and subject to specific GST rates, while others in different annexures were not covered under the said notification.
The Advance Ruling Authority (ARA) addressed the interpretation of the expression "parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907" in specific notifications. The key issue was whether the goods/spares used were parts of warships/submarines. The ARA held that essential components like engines, gearbox, propeller, etc., are integral parts of a ship/vessel based on definitions of "part." Goods qualifying as parts of specific headings attract GST under the relevant notification. Items listed in Annexure 2A were deemed essential parts of a warship/submarine and subject to specific GST rates, while others in different annexures were not covered under the said notification.
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