Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
