The applicant opted not to pursue its queries on GST rates for single-ingredient and combination homoeopathic medicines, resulting in the application being dismissed as withdrawn.
The applicant clarified that although the device incorporates MIMO technology, it operates through both wired and wireless modes. The ruling request emphasized that MIMO alone should not exclude it from concessional BCD eligibility.
The ruling held that hired infrastructure and fit-outs form part of immovable property and therefore constitute a mixed supply under leasing or rental services. The supply was classified under Heading 9973 and taxed at 18%.
Ferrite beads imported for telecommunication devices were held distinct from ferrite cores and classified as inductors, aligning with HSN definitions and judicial precedents.
The Gujarat AAR ruled that liquidated damages paid for contract breaches in an electric bus project do not constitute a supply and are not subject to GST.
Gujarat AAR held that Input Tax Credit cannot be claimed on GST paid for long-term industrial land leases used for factory construction, citing Section 17(5)(d) of CGST Act. The ruling confirms that such credits remain blocked even before or after construction.
The Gujarat AAR held that fusible interlining fabrics of cotton are classifiable under Chapter 52 and not Chapter 59. The ruling followed Gujarat High Court and Supreme Court decisions confirming that partially coated fabrics do not fall under Chapter 5903.
CAAR Mumbai held that unvulcanised compound rubber made of natural rubber, carbon black, and stearic acid is classifiable under Heading 4005 1000 of Customs Tariff Act, 1975.
CAAR Mumbai ruled that customized heat sinks used in PCBAs of data center switches and uplink cards are classifiable under 8517 79 90 as parts of communication apparatus.
CAAR Mumbai ruled that customized metal chassis, covers, and heatsinks used in data center switches are classifiable under 8517 79 90 as parts of communication apparatus and eligible for Nil customs duty under Notification No. 57/2017-Customs.
