Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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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