Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Classification of spent bleaching earth must follow the General Rules for Interpretation by reference to the goods' nature and condition at supply; because the material is a mineral-based, chemically or thermally activated exhausted adsorbent, it lacks the properties and utility of fresh bleaching earth and is not properly treated as a raw or processed clay. Consequently the material aligns with activated natural mineral products and is classifiable under HSN 3802 90 19, with the operative effect that GST applies at the notified rate of 18% (9% CGST + 9% SGST).
Classification of spent bleaching earth must follow the General Rules for Interpretation by reference to the goods' nature and condition at supply; because the material is a mineral-based, chemically or thermally activated exhausted adsorbent, it lacks the properties and utility of fresh bleaching earth and is not properly treated as a raw or processed clay. Consequently the material aligns with activated natural mineral products and is classifiable under HSN 3802 90 19, with the operative effect that GST applies at the notified rate of 18% (9% CGST + 9% SGST).
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
