Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Baby carriers with hip seats, made of textile fabric, are classified under HSN code 6307 90 as "other made up articles" of textiles, rather than as parts or accessories of motor vehicles. This classification is based on the interpretation that such baby carriers are not integral parts of motor vehicles, similar to car covers which were held classifiable under 6307 90 by the CEGAT. The applicable GST rate is 5% when the sale value does not exceed Rs. 1,000 per piece, and 12% when it exceeds Rs. 1,000 per piece.
Baby carriers with hip seats, made of textile fabric, are classified under HSN code 6307 90 as "other made up articles" of textiles, rather than as parts or accessories of motor vehicles. This classification is based on the interpretation that such baby carriers are not integral parts of motor vehicles, similar to car covers which were held classifiable under 6307 90 by the CEGAT. The applicable GST rate is 5% when the sale value does not exceed Rs. 1,000 per piece, and 12% when it exceeds Rs. 1,000 per piece.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
