Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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The AAAR held that PVC raincoats are correctly classified under HSN Code 3926 as plastic articles, not under HSN Code 6201 for textile apparel, since PVC is a synthetic polymer and not a woven textile. The mutually exclusive nature of Chapters 39 and 62 precludes classification of PVC raincoats as textile garments. Consequently, the GST rate applicable to PVC raincoats is 18% under Schedule III, entry no. 111, rather than 5% under entry no. 223, which applies solely to textile clothing items valued at Rs. 1000 or less. The appellant's supply of PVC raincoats falls within the plastic articles category, attracting the higher GST rate irrespective of the price threshold applicable to textile garments.
The AAAR held that PVC raincoats are correctly classified under HSN Code 3926 as plastic articles, not under HSN Code 6201 for textile apparel, since PVC is a synthetic polymer and not a woven textile. The mutually exclusive nature of Chapters 39 and 62 precludes classification of PVC raincoats as textile garments. Consequently, the GST rate applicable to PVC raincoats is 18% under Schedule III, entry no. 111, rather than 5% under entry no. 223, which applies solely to textile clothing items valued at Rs. 1000 or less. The appellant's supply of PVC raincoats falls within the plastic articles category, attracting the higher GST rate irrespective of the price threshold applicable to textile garments.
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