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...
Classification turns on the material and HSN heading: the bags are classified under Chapter 39 (plastics, heading 3923) regardless of claimed compostability. The Authority finds a compostability certificate was produced but holds it lacks competence to verify scientific biodegradability or the sufficiency of testing procedures; that determination lies with environmental authorities and falls outside its jurisdiction under the CGST framework. The concessional GST rate for 'Paper Sacks/Bags and bio-degradable bags' is conditional on actual biodegradability; if the goods are biodegradable the concessional 5% rate applies, otherwise general Chapter 39 rates apply.
Classification turns on the material and HSN heading: the bags are classified under Chapter 39 (plastics, heading 3923) regardless of claimed compostability. The Authority finds a compostability certificate was produced but holds it lacks competence to verify scientific biodegradability or the sufficiency of testing procedures; that determination lies with environmental authorities and falls outside its jurisdiction under the CGST framework. The concessional GST rate for 'Paper Sacks/Bags and bio-degradable bags' is conditional on actual biodegradability; if the goods are biodegradable the concessional 5% rate applies, otherwise general Chapter 39 rates apply.
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