Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Tariff classification under the HSN determines whether a soap is a 'toilet soap' or an 'other (laundry) soap' and thereby fixes the applicable GST rate; HSN headings and chapter/first-schedule interpretation rules govern classification rather than compositional metrics like TFM when the tariff/notification contains no compositional criterion. Goods for toilet use fall under H.S. Code 3401 11 (toilet soap) and attract the concessional Schedule I rate, while other soaps fall under H.S. Code 3401 19 (including 3401 19 42 for laundry soaps) and attract the Schedule II rate. The advance ruling applies these principles to the applicant's products.
Tariff classification under the HSN determines whether a soap is a 'toilet soap' or an 'other (laundry) soap' and thereby fixes the applicable GST rate; HSN headings and chapter/first-schedule interpretation rules govern classification rather than compositional metrics like TFM when the tariff/notification contains no compositional criterion. Goods for toilet use fall under H.S. Code 3401 11 (toilet soap) and attract the concessional Schedule I rate, while other soaps fall under H.S. Code 3401 19 (including 3401 19 42 for laundry soaps) and attract the Schedule II rate. The advance ruling applies these principles to the applicant's products.
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