Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
GSM/GPRS (2G), LTE (4G), NR (5G), NB-IOT (Narrowband LTE 4G) and GPS modules raised the issue whether they are classifiable as "parts" under heading 8517, specifically CTI 85177990, or elsewhere. Applying the scope of heading 8517.62 and the Explanatory Notes, the authority held that cellular modems enable connection to wireless networks and perform reception/conversion/transmission of data, with modems expressly covered under CTI 85176230. On sequential application of Section Note 2 to Section XVI, no specific entry in Chapters 84 or 85 specifically covered these modules, excluding Section Note 2(a) application. Consequently, the modules were classified as parts under CTH 8517, specifically CTI 85177990. - AAR
GSM/GPRS (2G), LTE (4G), NR (5G), NB-IOT (Narrowband LTE 4G) and GPS modules raised the issue whether they are classifiable as "parts" under heading 8517, specifically CTI 85177990, or elsewhere. Applying the scope of heading 8517.62 and the Explanatory Notes, the authority held that cellular modems enable connection to wireless networks and perform reception/conversion/transmission of data, with modems expressly covered under CTI 85176230. On sequential application of Section Note 2 to Section XVI, no specific entry in Chapters 84 or 85 specifically covered these modules, excluding Section Note 2(a) application. Consequently, the modules were classified as parts under CTH 8517, specifically CTI 85177990. - AAR
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