Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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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.
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