Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
AAAR upheld that treated water from Common Effluent Treatment Plant (CETP) constitutes demineralized water, making it ineligible for GST exemption under Notification No. 02/2017-Integrated Tax (Rate). The appellant's laboratory certificate was rejected as it was introduced at appellate stage, lacked accreditation details, and failed to specify sample collection methodology. While circulars exempt drinking water for public purposes (if unsealed) and treated sewage water under heading 2201, the subject water was classified differently. The AAAR maintained that the appellant failed to effectively challenge the original ruling's classification of the treated water as demineralized, thereby sustaining GST liability. Appeal dismissed.
AAAR upheld that treated water from Common Effluent Treatment Plant (CETP) constitutes demineralized water, making it ineligible for GST exemption under Notification No. 02/2017-Integrated Tax (Rate). The appellant's laboratory certificate was rejected as it was introduced at appellate stage, lacked accreditation details, and failed to specify sample collection methodology. While circulars exempt drinking water for public purposes (if unsealed) and treated sewage water under heading 2201, the subject water was classified differently. The AAAR maintained that the appellant failed to effectively challenge the original ruling's classification of the treated water as demineralized, thereby sustaining GST liability. Appeal dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
