Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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AAAR dismissed appellant's appeal. Product 'Aorom Herbal Smokes' classifiable under HSN 24029010 (tobacco substitutes), not HSN 3004 (medicinal products). Appellant failed to substantiate product as 'medicinal cigarettes' under Drugs and Cosmetics Act, 1940 by not providing authoritative Ayurvedic text used for manufacturing. Appellant's own brochure claimed product as cigarette substitute aimed at assisting smokers to quit habit. Therefore, product attracts GST rate applicable to tobacco substitutes.
AAAR dismissed appellant's appeal. Product 'Aorom Herbal Smokes' classifiable under HSN 24029010 (tobacco substitutes), not HSN 3004 (medicinal products). Appellant failed to substantiate product as 'medicinal cigarettes' under Drugs and Cosmetics Act, 1940 by not providing authoritative Ayurvedic text used for manufacturing. Appellant's own brochure claimed product as cigarette substitute aimed at assisting smokers to quit habit. Therefore, product attracts GST rate applicable to tobacco substitutes.
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