Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Entry No. 59 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017, as amended by Notification 06/2022-Central Tax (Rate) dated 13.07.2022, mentions 'Meal and powder of the dried leguminous vegetables' but the applicant's product 'pushti' is a powdered mixture of cereals, pulses, and sugar, hence not covered under this entry. Entry No. 78 of Notification No. 02/2027 Central Tax (Rates) dated 28.06.2017, as amended by Notification No. 07/2022 Central Tax (Rate) dated 13.07.2022, mentions 'Flour of the dried leguminous vegetables' but the applicant's product 'pushti' is a powdered mixture of cereals, pulses, and sugar, hence not covered under this entry. Exemption under S.N.66 clause (b) (ii) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Circular No. 149/05/2021-GST dated 17.06.2021 is not applicable as the applicant is supplying goods and not services. Clarification No. KSA/GST.CR-05/2019-20 dated 23.06.2021 issued by Karnataka is also not applicable.
Entry No. 59 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017, as amended by Notification 06/2022-Central Tax (Rate) dated 13.07.2022, mentions 'Meal and powder of the dried leguminous vegetables' but the applicant's product 'pushti' is a powdered mixture of cereals, pulses, and sugar, hence not covered under this entry. Entry No. 78 of Notification No. 02/2027 Central Tax (Rates) dated 28.06.2017, as amended by Notification No. 07/2022 Central Tax (Rate) dated 13.07.2022, mentions 'Flour of the dried leguminous vegetables' but the applicant's product 'pushti' is a powdered mixture of cereals, pulses, and sugar, hence not covered under this entry. Exemption under S.N.66 clause (b) (ii) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Circular No. 149/05/2021-GST dated 17.06.2021 is not applicable as the applicant is supplying goods and not services. Clarification No. KSA/GST.CR-05/2019-20 dated 23.06.2021 issued by Karnataka is also not applicable.
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