Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
AAAR determined instant mix flours for traditional Indian snacks and dishes cannot be classified under Chapter 11 (HSN 1101, 1102, or 1106) despite flour being a key component. Products were classified under HSN 2106 90 attracting 18% GST, as they constitute food preparations not specified elsewhere. The tribunal rejected appellant's argument that preparation requirements disqualify products from Chapter 21 classification. When supplied with accompaniments (chutney powder, masala pack), these constitute mixed supplies rather than naturally bundled composite supplies. Essential character test under Rule 3(b) of GRI was found inapplicable as products are explicitly excluded from Chapter 11 classification based on their composition.
AAAR determined instant mix flours for traditional Indian snacks and dishes cannot be classified under Chapter 11 (HSN 1101, 1102, or 1106) despite flour being a key component. Products were classified under HSN 2106 90 attracting 18% GST, as they constitute food preparations not specified elsewhere. The tribunal rejected appellant's argument that preparation requirements disqualify products from Chapter 21 classification. When supplied with accompaniments (chutney powder, masala pack), these constitute mixed supplies rather than naturally bundled composite supplies. Essential character test under Rule 3(b) of GRI was found inapplicable as products are explicitly excluded from Chapter 11 classification based on their composition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
