Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
The process involved in preparing pre-packed ready-to-eat items is not merely cooking but also includes preservation through retort technology. The appropriate classification for these items is under HSN 2004 10 10, as both preparation and preservation are applicable. According to the rules for interpretation of the Tariff, when goods cannot be classified by reference to specific criteria, they shall be classified under the heading that occurs last in numerical order among those which equally merit classification. Based on this rule, the items merit classification under HSN 2004 10 10. All other items, except for the one at serial number 27, are classified under HSN 2106 90 99. The ruling pertains to the classification of pre-packed ready-to-eat items and the applicable rate of GST.
The process involved in preparing pre-packed ready-to-eat items is not merely cooking but also includes preservation through retort technology. The appropriate classification for these items is under HSN 2004 10 10, as both preparation and preservation are applicable. According to the rules for interpretation of the Tariff, when goods cannot be classified by reference to specific criteria, they shall be classified under the heading that occurs last in numerical order among those which equally merit classification. Based on this rule, the items merit classification under HSN 2004 10 10. All other items, except for the one at serial number 27, are classified under HSN 2106 90 99. The ruling pertains to the classification of pre-packed ready-to-eat items and the applicable rate of GST.
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