Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
AAR ruled on GST classification for veterinary and agricultural services. The ruling determined that commission charges for marketing and selling birds are not exempt under Service Accounting Code 9986, but classified under Heading 996111. Veterinary services provided by the company, including diagnostic and healthcare advice to livestock, qualify for GST exemption under Entry 46 of Notification 12/2017. Laboratory testing services were classified under SAC 998346 and do not receive GST exemption. The decision clarifies that the services are primarily commercial wholesale trade activities rather than direct agricultural support services, thus impacting their tax treatment.
AAR ruled on GST classification for veterinary and agricultural services. The ruling determined that commission charges for marketing and selling birds are not exempt under Service Accounting Code 9986, but classified under Heading 996111. Veterinary services provided by the company, including diagnostic and healthcare advice to livestock, qualify for GST exemption under Entry 46 of Notification 12/2017. Laboratory testing services were classified under SAC 998346 and do not receive GST exemption. The decision clarifies that the services are primarily commercial wholesale trade activities rather than direct agricultural support services, thus impacting their tax treatment.
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