Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
AAR examined the tariff classification of "compound rubber unvulcanised" intended for import. Applying Chapter 40 Note 5, Heading 4005 and TI 4005 1000 of the Customs Tariff Act, 1975, and the HSN Explanatory Notes, AAR held that Heading 4005 covers rubber or mixtures of rubber compounded with carbon black and other ingredients, provided the mixture is vulcanisable but not vulcanised and presented in primary form or as plates, sheets or strips. Finding that the applicant's product meets all these criteria, AAR ruled that the goods are correctly classifiable under Heading 4005, sub-heading 4005 1000.
AAR examined the tariff classification of "compound rubber unvulcanised" intended for import. Applying Chapter 40 Note 5, Heading 4005 and TI 4005 1000 of the Customs Tariff Act, 1975, and the HSN Explanatory Notes, AAR held that Heading 4005 covers rubber or mixtures of rubber compounded with carbon black and other ingredients, provided the mixture is vulcanisable but not vulcanised and presented in primary form or as plates, sheets or strips. Finding that the applicant's product meets all these criteria, AAR ruled that the goods are correctly classifiable under Heading 4005, sub-heading 4005 1000.
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