Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
A proposed mixture of vegetable oils marketed as "Pooja Oil" and labelled "Not for Human Consumption" was classified under Chapter Heading 1518 because headings 15.07 to 15.15 cover single oils, heading 15.16 applies only to chemically transformed products, and heading 15.17 is limited to edible mixtures. The Authority treated the declared non-human use and marketing description as decisive, and rejected theoretical edibility as irrelevant. On that classification, the product fell within Entry No. 96 of Schedule I of Notification No. 9/2025-Central Tax (Rate) and was taxable at 5%, comprising 2.5% CGST and 2.5% SGST.
A proposed mixture of vegetable oils marketed as "Pooja Oil" and labelled "Not for Human Consumption" was classified under Chapter Heading 1518 because headings 15.07 to 15.15 cover single oils, heading 15.16 applies only to chemically transformed products, and heading 15.17 is limited to edible mixtures. The Authority treated the declared non-human use and marketing description as decisive, and rejected theoretical edibility as irrelevant. On that classification, the product fell within Entry No. 96 of Schedule I of Notification No. 9/2025-Central Tax (Rate) and was taxable at 5%, comprising 2.5% CGST and 2.5% SGST.
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