Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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AAR held that the proposed blended "cotton seed cattle feed" supplied by the applicant does not qualify for exemption under Serial No. 102 of the Central Tax Rate Notification and is not a new product altering the nature or identity of its constituent oilcakes. The AAR classified the product under HSN 23061090 as oil-cake/other solid residues and held the supply taxable at 2.5%. The Authority further noted that both constituent inputs are taxable and purchasers are eligible for input tax credit, precluding exemption on subsequent sales of the blended feed.
AAR held that the proposed blended "cotton seed cattle feed" supplied by the applicant does not qualify for exemption under Serial No. 102 of the Central Tax Rate Notification and is not a new product altering the nature or identity of its constituent oilcakes. The AAR classified the product under HSN 23061090 as oil-cake/other solid residues and held the supply taxable at 2.5%. The Authority further noted that both constituent inputs are taxable and purchasers are eligible for input tax credit, precluding exemption on subsequent sales of the blended feed.
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