Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Products containing raw supari and menthol but not lime, katha or tobacco qualify as 'Betel nut product known as Supari' under the Supplementary Notes and are classifiable as HSN 2106 90 30; marketed mouth-freshener/aftermint products lacking raw supari are classifiable as HSN 2106 90 99. Classification relied on ingredient composition and trade/popular commercial understanding; prior rulings on trade understanding were applied. Consequent operative effect: the eight specified products attract GST as applicable to goods under HSN 2106 per Notification No. 9/2025-CT(R).
Products containing raw supari and menthol but not lime, katha or tobacco qualify as 'Betel nut product known as Supari' under the Supplementary Notes and are classifiable as HSN 2106 90 30; marketed mouth-freshener/aftermint products lacking raw supari are classifiable as HSN 2106 90 99. Classification relied on ingredient composition and trade/popular commercial understanding; prior rulings on trade understanding were applied. Consequent operative effect: the eight specified products attract GST as applicable to goods under HSN 2106 per Notification No. 9/2025-CT(R).
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