Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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The AAR held that fly ash bricks are classifiable under HSN 6815 99 10 and, with effect from 18.07.2022, attract GST at 12% (CGST) irrespective of fly ash percentage; the prior fly-ash-content condition has been omitted and the applicant is not entitled to a concessional 6% rate. The supply is taxable under the normal taxation mechanism (not reverse charge). Fly ash bricks are not exempt merely by virtue of recycled/sustainable content and no special concessional treatment applies for supplies to Government/PSUs. A manufacturer may avail ITC on inputs and input services if otherwise eligible when charging 12%; the Composition Scheme is unavailable to manufacturers of fly ash bricks. The GST treatment of raw fly ash was held outside the AAR's remit.
The AAR held that fly ash bricks are classifiable under HSN 6815 99 10 and, with effect from 18.07.2022, attract GST at 12% (CGST) irrespective of fly ash percentage; the prior fly-ash-content condition has been omitted and the applicant is not entitled to a concessional 6% rate. The supply is taxable under the normal taxation mechanism (not reverse charge). Fly ash bricks are not exempt merely by virtue of recycled/sustainable content and no special concessional treatment applies for supplies to Government/PSUs. A manufacturer may avail ITC on inputs and input services if otherwise eligible when charging 12%; the Composition Scheme is unavailable to manufacturers of fly ash bricks. The GST treatment of raw fly ash was held outside the AAR's remit.
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