CAAR Mumbai rules on the classification of Short Block Sub-Assembly under Tariff Item 84149011, clarifying its status as a part, not a complete scroll compressor.
The Customs Authority of Advance Ruling classifies Apple Vision Pro as a portable automatic data-processing machine under CTH 84713090. Read the full analysis.
The Customs Authority ruled Apple Vision Pro accessories fall under CTH 8473, rejecting classification under CTH 8529 or by material composition.
Ruling on the classification of Sensor Temp used in frost-free refrigerators as Thermistors under CTI 8533. Important for customs tariff interpretation.
CAAR Mumbai rules that Nutricia ‘s 5-HMO Mix, used in infant formula, falls under Tariff Item 2940 0000 of the Customs Tariff Act, 1975.
M/s. Kodarma Chemical seeks classification of Pyrolysis Gasoline (Pygas) under Chapter 2707 of Customs Tariff Act, 1975, based on its aromatic hydrocarbon content.
Gujarat AAAR confirms no GST on free employee bus services by employers. Input Tax Credit (ITC) for vehicles with over 13 seats is admissible under CGST Act.
GST AAAR Gujarat rules that transformers for wind turbines are not classified as parts of wind turbine generators, denying tax exemptions under Notification No. 1/2017-CT.
Gujarat AAAR rules mobilization advance in EPC contracts taxable at receipt date under GST, affirming it as consideration under CGST Act.
Gujarat AAAR ruled on ITC eligibility for vessel maintenance, operation, and hiring under GST, clarifying the application of Section 17(5) provisions.
