Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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