Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Plastic articles rope handle, vent plug, and split top/bottom support, used as parts/accessories for lead acid batteries, are classifiable under heading 8507 (electric accumulators) and not under headings 3901 to 3914 or 3926 (plastic articles). Though made of plastic, they are excluded from Chapter 39 by Note 2(s). They attract 14% CGST and SGST under Sl. No. 139 of Schedule IV of relevant notifications, as parts of electric accumulators under sub-heading 8507 90, covered under heading 8507.
Plastic articles rope handle, vent plug, and split top/bottom support, used as parts/accessories for lead acid batteries, are classifiable under heading 8507 (electric accumulators) and not under headings 3901 to 3914 or 3926 (plastic articles). Though made of plastic, they are excluded from Chapter 39 by Note 2(s). They attract 14% CGST and SGST under Sl. No. 139 of Schedule IV of relevant notifications, as parts of electric accumulators under sub-heading 8507 90, covered under heading 8507.
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