The authority ruled that panels with engineered edges and contours exceed the scope of sheets under Chapter Note 10. This led to their exclusion from Heading 3921 and classification under Heading 3925.
The ruling held that concessional GST rate applies only if bags qualify as biodegradable under the notification. It clarified that authorities cannot determine biodegradability and classification depends on material.
The issue was whether online coaching qualifies as OIDAR services. The ruling held it does not, as significant human involvement makes it commercial training, taxable under CGST and SGST.
The Authority examined whether importers can claim duty exemption without linking input specifications to export goods. It ruled that such correlation is not required for non-sensitive inputs, but exemption is conditional upon strict compliance with DFIA licence terms, including value caps and usage restrictions.
The authority refused to entertain the application as the classification of provisionally preserved areca nuts was already decided by the High Court. It held that settled judicial precedent bars fresh rulings on identical issues.
The ruling examines whether imported battery components qualify as parts based on their essential role. It clarifies that items solely used in batteries can be classified under parts of electric accumulators.
The AAAR held that GST paid on lease rentals for land used to construct a factory is not eligible for ITC. It ruled that Section 17(5)(d) clearly blocks such credit irrespective of timing or usage stage.
The authority held that a foam production line qualifies as an injection moulding machine due to its integrated process of injecting and forming polymer products. Residual classifications were rejected.
The issue involved classification of an advanced brake system integrating multiple technologies. The authority ruled that it is not a part because braking can occur without it. The decision clarifies the importance of the essentiality test in classification.
Applying classification rules, the authority held that a specific heading for communication devices prevails over general classification as vehicle parts. This confirmed classification under 8517.
