Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
Black mineral water supplied under the brand ALVA was treated as mineral water because it was potable water with added minerals only, without added sugar, sweetening matter, flavouring substances or preservatives. Applying Heading 2201 and the HSN notes, the Authority noted that artificial mineral water made by adding mineral salts or gases remains covered as mineral water if it is not sweetened or flavoured, and therefore classified the product under HSN 22011010. It then applied Entry 146 of Schedule I to Notification No. 09/2025-Central Tax (Rate), which covers natural or artificial mineral waters not containing added sugar or flavour, and stated that the product attracts GST at 5 per cent.
Black mineral water supplied under the brand ALVA was treated as mineral water because it was potable water with added minerals only, without added sugar, sweetening matter, flavouring substances or preservatives. Applying Heading 2201 and the HSN notes, the Authority noted that artificial mineral water made by adding mineral salts or gases remains covered as mineral water if it is not sweetened or flavoured, and therefore classified the product under HSN 22011010. It then applied Entry 146 of Schedule I to Notification No. 09/2025-Central Tax (Rate), which covers natural or artificial mineral waters not containing added sugar or flavour, and stated that the product attracts GST at 5 per cent.
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