Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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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