Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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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