Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
Biodegradable bag classification depends on constituent material: bags made of polymer or compostable plastics fall under Chapter 39, while bags made of paper fall under Chapter 48. The Authority declined to determine actual biodegradability or compostability, treating that as a scientific question outside its jurisdiction under Section 97(2). Entry No. 319 of Schedule I grants a 5% concessional rate for paper sacks/bags and biodegradable bags only if the goods are in fact biodegradable; if that condition is not met, the concessional entry does not apply and the general rate under the applicable Chapter 39 classification governs.
Biodegradable bag classification depends on constituent material: bags made of polymer or compostable plastics fall under Chapter 39, while bags made of paper fall under Chapter 48. The Authority declined to determine actual biodegradability or compostability, treating that as a scientific question outside its jurisdiction under Section 97(2). Entry No. 319 of Schedule I grants a 5% concessional rate for paper sacks/bags and biodegradable bags only if the goods are in fact biodegradable; if that condition is not met, the concessional entry does not apply and the general rate under the applicable Chapter 39 classification governs.
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