Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
The dominant issue was classification of an imported wheat seed extract standardized to deliver functional lipids, intended exclusively for use in dietary supplements and licensed as a functional ingredient, as between a plant extract heading and a food preparation heading. Applying the tariff notes and end-use character, it was held that the solvent-extracted, concentrated product was marketed and used as a nutraceutical for general well-being (skin and hair health) and not for treatment or prevention of disease, giving it the essential character of a food preparation under Heading 2106 rather than a mere botanical extract. Accordingly, it was classified under CTH 2106 90 99. - AAR
The dominant issue was classification of an imported wheat seed extract standardized to deliver functional lipids, intended exclusively for use in dietary supplements and licensed as a functional ingredient, as between a plant extract heading and a food preparation heading. Applying the tariff notes and end-use character, it was held that the solvent-extracted, concentrated product was marketed and used as a nutraceutical for general well-being (skin and hair health) and not for treatment or prevention of disease, giving it the essential character of a food preparation under Heading 2106 rather than a mere botanical extract. Accordingly, it was classified under CTH 2106 90 99. - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
