Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The CCST issued a comprehensive circular clarifying multiple GST-related matters based on the 55th GST Council meeting recommendations. Key clarifications include: (1) pepper of genus Piper attracts 5% GST, with agriculturists supplying dried pepper exempt from registration; (2) agriculturists supplying raisins are GST-exempt; (3) ready-to-eat popcorn has differentiated GST rates (5-18%) based on ingredients and packaging; (4) autoclaved aerated concrete blocks with over 50% fly ash content attract 12% GST; and (5) amendments to motor vehicle compensation cess apply from 26.07.2023. The circular aims to provide uniformity and clarity in GST implementation across jurisdictions.
The CCST issued a comprehensive circular clarifying multiple GST-related matters based on the 55th GST Council meeting recommendations. Key clarifications include: (1) pepper of genus Piper attracts 5% GST, with agriculturists supplying dried pepper exempt from registration; (2) agriculturists supplying raisins are GST-exempt; (3) ready-to-eat popcorn has differentiated GST rates (5-18%) based on ingredients and packaging; (4) autoclaved aerated concrete blocks with over 50% fly ash content attract 12% GST; and (5) amendments to motor vehicle compensation cess apply from 26.07.2023. The circular aims to provide uniformity and clarity in GST implementation across jurisdictions.
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