Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
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).
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