Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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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