Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
A pyjama set comprising a top and bottom sold together qualifies as a single piece for classification under the relevant notifications; a pack containing two such sets therefore comprises two pieces and cannot be treated as a single retail unit. The GST rate must be determined by sale value per piece by apportioning the pack price to each set; where the apportioned per-piece price falls below the notification threshold the lower rate applies. The subsequent amendment raising the threshold (effective 22.09.2025) is consistent with this per-piece approach. The AAR decision applying this method was upheld on the facts.
A pyjama set comprising a top and bottom sold together qualifies as a single piece for classification under the relevant notifications; a pack containing two such sets therefore comprises two pieces and cannot be treated as a single retail unit. The GST rate must be determined by sale value per piece by apportioning the pack price to each set; where the apportioned per-piece price falls below the notification threshold the lower rate applies. The subsequent amendment raising the threshold (effective 22.09.2025) is consistent with this per-piece approach. The AAR decision applying this method was upheld on the facts.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
