Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Imported goods "Liquid Seaweed Concentrate (Crop Plus)" correctly classifiable under CTI 3101 0099 as fertilizer, not under CTI 3808 9340 as plant growth regulator. Chemical analysis confirmed majority components as fertilizers providing essential nutrients, not merely regulating plant growth. CESTAT distinguished fertilizers from plant growth regulators based on larger bench order. Impugned order upholding classification under CTI 3808 9340 set aside, appeal allowed.
Imported goods "Liquid Seaweed Concentrate (Crop Plus)" correctly classifiable under CTI 3101 0099 as fertilizer, not under CTI 3808 9340 as plant growth regulator. Chemical analysis confirmed majority components as fertilizers providing essential nutrients, not merely regulating plant growth. CESTAT distinguished fertilizers from plant growth regulators based on larger bench order. Impugned order upholding classification under CTI 3808 9340 set aside, appeal allowed.
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