Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Tax treatment of bundled hospital charges was assessed: supplies to in patients (room, tests, medicines, consumables and care) constitute a composite supply with healthcare services as the principal supply under Section 2(30). Consequently the composite transaction is classifiable as inpatient health care and falls within the exemption scope of SI. No.74 read with section 8(a), but the proviso excludes exemption for room charges (other than ICU/CCU) when room rent exceeds Rs. 5,000 per day; such excess room rent is taxable even though other components remain exempt.
Tax treatment of bundled hospital charges was assessed: supplies to in patients (room, tests, medicines, consumables and care) constitute a composite supply with healthcare services as the principal supply under Section 2(30). Consequently the composite transaction is classifiable as inpatient health care and falls within the exemption scope of SI. No.74 read with section 8(a), but the proviso excludes exemption for room charges (other than ICU/CCU) when room rent exceeds Rs. 5,000 per day; such excess room rent is taxable even though other components remain exempt.
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