Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Flavoured milk's GST classification was in issue, specifically whether it falls under Tariff Heading 0402 (milk containing added sugar or other sweetening matter) taxable at 5% or under Heading 2202 as a beverage. Applying the special-entry-over-general-entry principle and relying on binding precedent in materially identical facts, flavoured/sweetened milk was held to be specifically covered by Heading 0402 rather than the general beverage entry under 2202. Consequently, the impugned classification and demand orders were quashed, and the authority was directed to refund the tax paid along with applicable interest within three months. - HC
Flavoured milk's GST classification was in issue, specifically whether it falls under Tariff Heading 0402 (milk containing added sugar or other sweetening matter) taxable at 5% or under Heading 2202 as a beverage. Applying the special-entry-over-general-entry principle and relying on binding precedent in materially identical facts, flavoured/sweetened milk was held to be specifically covered by Heading 0402 rather than the general beverage entry under 2202. Consequently, the impugned classification and demand orders were quashed, and the authority was directed to refund the tax paid along with applicable interest within three months. - HC
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