Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
AAR ruled PVC raincoats must be classified under HSN 3926 20 (plastic articles) rather than HSN 6201 (textile garments), attracting 18% GST. While raincoats function as garments/apparel in common usage, the primary material composition of polyvinyl chloride (PVC) determines classification. PVC sheets cannot be considered woven fabric or textile materials. The ruling follows the principle of generalia specialibus non derogant, where specific provisions prevail over general ones. Despite being worn as apparel, the plastic composition makes it classifiable under "Articles of apparel and clothing accessories" in the plastics chapter, subject to Schedule-III tax rate regardless of price point.
AAR ruled PVC raincoats must be classified under HSN 3926 20 (plastic articles) rather than HSN 6201 (textile garments), attracting 18% GST. While raincoats function as garments/apparel in common usage, the primary material composition of polyvinyl chloride (PVC) determines classification. PVC sheets cannot be considered woven fabric or textile materials. The ruling follows the principle of generalia specialibus non derogant, where specific provisions prevail over general ones. Despite being worn as apparel, the plastic composition makes it classifiable under "Articles of apparel and clothing accessories" in the plastics chapter, subject to Schedule-III tax rate regardless of price point.
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