Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Whether air purifiers and HEPA filters should be treated akin to "medical devices" covered by the notification prescribing 5% GST was the dominant issue. The court, noting the functional role of these devices and policy concerns reflected in parliamentary recommendations, recorded a prima facie view that there was no apparent reason to deny them the 5% rate applicable to devices listed in the notification, and directed that the question of lowering or abolishing GST on air purifiers and HEPA filters be placed before the GST Council for expeditious consideration, with the matter kept pending for compliance. - HC
Whether air purifiers and HEPA filters should be treated akin to "medical devices" covered by the notification prescribing 5% GST was the dominant issue. The court, noting the functional role of these devices and policy concerns reflected in parliamentary recommendations, recorded a prima facie view that there was no apparent reason to deny them the 5% rate applicable to devices listed in the notification, and directed that the question of lowering or abolishing GST on air purifiers and HEPA filters be placed before the GST Council for expeditious consideration, with the matter kept pending for compliance. - HC
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