Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
The CBIC circular, adopted by Maharashtra State Tax, clarifies several GST classification issues. Pepper of genus Piper attracts 5% GST, with agriculturists exempt from registration when supplying dried pepper from their cultivations. Similarly, agriculturists supplying raisins are exempt from GST registration. Ready-to-eat popcorn with salt and spices attracts 5% GST (unpackaged) or 12% GST (packaged/labeled), while caramel popcorn attracts 18% GST. Past classifications until February 14, 2025 are regularized on an "as is where is" basis. Autoclaved aerated concrete blocks with over 50% fly ash content attract 12% GST. The amended compensation cess for utility vehicles with specific engine capacity, length, and ground clearance applies from July 26, 2023.
The CBIC circular, adopted by Maharashtra State Tax, clarifies several GST classification issues. Pepper of genus Piper attracts 5% GST, with agriculturists exempt from registration when supplying dried pepper from their cultivations. Similarly, agriculturists supplying raisins are exempt from GST registration. Ready-to-eat popcorn with salt and spices attracts 5% GST (unpackaged) or 12% GST (packaged/labeled), while caramel popcorn attracts 18% GST. Past classifications until February 14, 2025 are regularized on an "as is where is" basis. Autoclaved aerated concrete blocks with over 50% fly ash content attract 12% GST. The amended compensation cess for utility vehicles with specific engine capacity, length, and ground clearance applies from July 26, 2023.
Note: It is a system-generated summary and is for quick reference only.