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...
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Slaked/hydrated lime containing less than 98% calcium oxide and calcium hydroxide is classifiable under CTH 2522 20 00 and taxable at 2.5% CGST and 2.5% SGST as per entry Sl. No. 131 of Schedule I of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 as amended. This ruling is based on the clarification from the All India Lime Manufacturers Association and laboratory analysis reports furnished by the applicant revealing the composition. The classification and tax rate determination are in accordance with the GST rate notifications and applicable legal provisions.
Slaked/hydrated lime containing less than 98% calcium oxide and calcium hydroxide is classifiable under CTH 2522 20 00 and taxable at 2.5% CGST and 2.5% SGST as per entry Sl. No. 131 of Schedule I of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 as amended. This ruling is based on the clarification from the All India Lime Manufacturers Association and laboratory analysis reports furnished by the applicant revealing the composition. The classification and tax rate determination are in accordance with the GST rate notifications and applicable legal provisions.
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