Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcemen...
Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's su...
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).
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
