Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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.
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