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Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
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Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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Packed halwa purchased from an outsourced manufacturer and marketed under the applicant's brand name is classifiable under HSN Code 2106 90 as "sweetmeats" and taxable at 2.5% CGST under Entry No. 101 of Schedule I of Notification No. 1/2017 Central Tax (Rate), dated 28-06-2017. Despite the same HSN 2106 90 appearing in Schedule II covering "Namkeens," when a specific item like sweetmeat is named and covered under Schedule I, it should be classified accordingly, irrespective of its HSN code appearing in both schedules. The Advance Ruling Authority held that when sweetmeat is specifically named under Schedule I, there is no reason to classify it under Schedule II, even if the same HSN code is present in both schedules.
Packed halwa purchased from an outsourced manufacturer and marketed under the applicant's brand name is classifiable under HSN Code 2106 90 as "sweetmeats" and taxable at 2.5% CGST under Entry No. 101 of Schedule I of Notification No. 1/2017 Central Tax (Rate), dated 28-06-2017. Despite the same HSN 2106 90 appearing in Schedule II covering "Namkeens," when a specific item like sweetmeat is named and covered under Schedule I, it should be classified accordingly, irrespective of its HSN code appearing in both schedules. The Advance Ruling Authority held that when sweetmeat is specifically named under Schedule I, there is no reason to classify it under Schedule II, even if the same HSN code is present in both schedules.
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