Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
