Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The AAR held that post 18 July 2022, the distinction between "Registered Brand Name" and "Brand Name" is abolished for GST purposes. Consequently, GST liability on commodities such as rice and wheat flour (atta), whether pre-packaged and labeled or not, must be determined solely based on compliance with the Legal Metrological Act regarding pre-packaging and labeling, irrespective of weight. The GST rate applicable to these commodities shall follow the notifications governing Central Tax (Rate), specifically Notification Nos. 01/2017, 27/2017, 06/2022, and 01/2025, as amended. The applicant's reliance on brand name status for exemption is therefore irrelevant, and GST applicability is contingent upon packaging and labeling criteria under the Legal Metrological Act.
The AAR held that post 18 July 2022, the distinction between "Registered Brand Name" and "Brand Name" is abolished for GST purposes. Consequently, GST liability on commodities such as rice and wheat flour (atta), whether pre-packaged and labeled or not, must be determined solely based on compliance with the Legal Metrological Act regarding pre-packaging and labeling, irrespective of weight. The GST rate applicable to these commodities shall follow the notifications governing Central Tax (Rate), specifically Notification Nos. 01/2017, 27/2017, 06/2022, and 01/2025, as amended. The applicant's reliance on brand name status for exemption is therefore irrelevant, and GST applicability is contingent upon packaging and labeling criteria under the Legal Metrological Act.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
