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...
AAR ruled PVC raincoats must be classified under HSN Code 3926 20 (plastic articles) rather than HSN 6201 (textile garments). Despite functioning as apparel, PVC raincoats are primarily composed of polyvinyl chloride, not textile fabric. PVC sheets cannot be considered woven fabric or textile material in common trade practice. Following the principle of generalia specialibus non derogant, the specific composition of the item prevails over its general use as apparel. The ruling confirmed PVC raincoats attract 18% GST under Schedule-III Entry 111 of relevant GST notifications, regardless of price point. The classification is based on material composition rather than utility.
AAR ruled PVC raincoats must be classified under HSN Code 3926 20 (plastic articles) rather than HSN 6201 (textile garments). Despite functioning as apparel, PVC raincoats are primarily composed of polyvinyl chloride, not textile fabric. PVC sheets cannot be considered woven fabric or textile material in common trade practice. Following the principle of generalia specialibus non derogant, the specific composition of the item prevails over its general use as apparel. The ruling confirmed PVC raincoats attract 18% GST under Schedule-III Entry 111 of relevant GST notifications, regardless of price point. The classification is based on material composition rather than utility.
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