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...
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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