Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
The AAR declined to rule on whether peeling, chopping, and packing garlic constitutes manufacturing, as this issue is not within its jurisdiction under section 97(2)(a) CGST Act, 2017. However, it held that peeled, chopped, and packed garlic falls under tariff heading 07032000, covering fresh or chilled alliaceous vegetables, including garlic in various prepared forms such as peeled or chopped. The absence of evidence to show the product is preserved otherwise excluded it from heading 20055900. Consequently, the product is classified under HSN 07032000, and the applicant is not liable to pay GST on the said goods.
The AAR declined to rule on whether peeling, chopping, and packing garlic constitutes manufacturing, as this issue is not within its jurisdiction under section 97(2)(a) CGST Act, 2017. However, it held that peeled, chopped, and packed garlic falls under tariff heading 07032000, covering fresh or chilled alliaceous vegetables, including garlic in various prepared forms such as peeled or chopped. The absence of evidence to show the product is preserved otherwise excluded it from heading 20055900. Consequently, the product is classified under HSN 07032000, and the applicant is not liable to pay GST on the said goods.
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