Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
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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