Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
Page of 4813
Press 'Enter' after typing page number.
2321 to 2340 of 96257 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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 
TaxTMI 
of 4813 
Join Channel 
