Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
AAR held that the Applicant's supply of pre-packaged and labelled rice (≤25 kg) for export is taxable under the IGST scheme at 5% if the Applicant opts for that route, provided the packages satisfy the notification's "pre-packaged & labelled" definition. Supplies to an exporter on a bill-to/ship-to basis and supplies to an exporter's factory are likewise taxable at 5%, but the concessional rate of 0.1% (0.05%+0.05%) under the relevant notifications is available for such supplies subject to their terms and conditions. The erstwhile restriction precluding IGST payment where concessional benefits were availed has been removed, so procuring at 0.1% does not bar exporting under IGST 5%.
AAR held that the Applicant's supply of pre-packaged and labelled rice (≤25 kg) for export is taxable under the IGST scheme at 5% if the Applicant opts for that route, provided the packages satisfy the notification's "pre-packaged & labelled" definition. Supplies to an exporter on a bill-to/ship-to basis and supplies to an exporter's factory are likewise taxable at 5%, but the concessional rate of 0.1% (0.05%+0.05%) under the relevant notifications is available for such supplies subject to their terms and conditions. The erstwhile restriction precluding IGST payment where concessional benefits were availed has been removed, so procuring at 0.1% does not bar exporting under IGST 5%.
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