Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
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Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
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Classification of polymer carry bags as articles for packing under Chapter 39 (heading 3923, subheading 39232990) determines tariff treatment; this placement does not depend on biodegradability. The AAR lacks jurisdiction to make scientific or environmental findings on biodegradability or compostability, so it declined to decide that factual question. The concessional notification for biodegradable bags applies only if the goods are in fact biodegradable as determined by competent technical authorities; otherwise the general GST rate for Chapter 39 applies. Registration, input tax credit and supply characterisation remain subject to applicable GST rules.
Classification of polymer carry bags as articles for packing under Chapter 39 (heading 3923, subheading 39232990) determines tariff treatment; this placement does not depend on biodegradability. The AAR lacks jurisdiction to make scientific or environmental findings on biodegradability or compostability, so it declined to decide that factual question. The concessional notification for biodegradable bags applies only if the goods are in fact biodegradable as determined by competent technical authorities; otherwise the general GST rate for Chapter 39 applies. Registration, input tax credit and supply characterisation remain subject to applicable GST rules.
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