Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The AAR classified plastic Rooter Trainer Cups used for plant propagation under CTH 3926 90 99 rather than HSN 8201 90 00. The Authority determined that since the product is manufactured from plastic, it falls under Chapter 39 "Plastics and Articles thereof" of the Customs Tariff. The cups did not qualify under any specific 4-digit headings within Chapter 39, thus falling under the residual heading 3926 "Other Articles of Plastics" and subsequently under sub-heading 3926 90 99. The Authority rejected classification under Chapter 8201 as the product neither qualifies as agricultural implements nor meets the manually operated or animal-driven criteria for exemption. The applicable GST rate is 18% (9% CGST + 9% SGST) under Schedule III, Serial Number 111 of the relevant notification.
The AAR classified plastic Rooter Trainer Cups used for plant propagation under CTH 3926 90 99 rather than HSN 8201 90 00. The Authority determined that since the product is manufactured from plastic, it falls under Chapter 39 "Plastics and Articles thereof" of the Customs Tariff. The cups did not qualify under any specific 4-digit headings within Chapter 39, thus falling under the residual heading 3926 "Other Articles of Plastics" and subsequently under sub-heading 3926 90 99. The Authority rejected classification under Chapter 8201 as the product neither qualifies as agricultural implements nor meets the manually operated or animal-driven criteria for exemption. The applicable GST rate is 18% (9% CGST + 9% SGST) under Schedule III, Serial Number 111 of the relevant notification.
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