Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
AAAR affirmed that the product is classifiable under tariff item 38089340 as a plant growth regulator and attracts integrated tax at 18% (9% CGST + 9% SGST) under the referenced notification. The authority held that the appellant bears the onus of full disclosure in an advance ruling application and cannot rely on proprietary nondisclosure by its supplier to avoid that duty; alleged non-party status to prior disputes was immaterial, and submitted laboratory certificates undermined that claim. Challenges that the product is a fertilizer or a vegetable-origin enzyme were rejected for lack of probative evidence. The appellant's appeal is dismissed.
AAAR affirmed that the product is classifiable under tariff item 38089340 as a plant growth regulator and attracts integrated tax at 18% (9% CGST + 9% SGST) under the referenced notification. The authority held that the appellant bears the onus of full disclosure in an advance ruling application and cannot rely on proprietary nondisclosure by its supplier to avoid that duty; alleged non-party status to prior disputes was immaterial, and submitted laboratory certificates undermined that claim. Challenges that the product is a fertilizer or a vegetable-origin enzyme were rejected for lack of probative evidence. The appellant's appeal is dismissed.
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