The issue involved classification of panels used in interior decoration. The ruling emphasized functional role and structural characteristics as key determinants.
The authority permitted withdrawal as no ruling had been issued at the time of request. The decision confirms that applicants can withdraw applications prior to pronouncement under Regulation 20.
The case examined GST applicability on digital marketing training services. The ruling held that NSDC-approved training partners are eligible for exemption under Entry 69.
The ruling examines whether construction services for machinery foundations qualify for ITC. It holds that such foundations are integral to plant and machinery and not barred under Section 17(5). The decision clarifies eligibility where structures directly support manufacturing equipment.
The issue was whether ITC on construction services for machinery support is restricted. The ruling held that such foundation forms part of plant and machinery, making ITC admissible.
The application was dismissed because the tax liability had already been determined and challenged before the High Court. The Authority ruled that parallel proceedings are not permissible.
The Authority held that contribution of leasehold land and constructed property to an LLP is not a sale of immovable property. It constitutes a supply of service as consideration exists in the form of profit-sharing rights.
The Authority held that processing activities like crushing and sizing do not create a new product with distinct characteristics. Since the mineral remains unchanged, the activity does not qualify as manufacture.
The Authority dismissed the Departments appeal, confirming that geomembranes are textile products. The ruling relied on established judicial precedent and the product’s manufacturing process involving weaving.
The issue involved whether concessional customs duty applies to inputs scrapped during manufacturing. The ruling held that absence of explicit provision under applicable rules prevents extension of benefit, reinforcing strict interpretation of exemption notifications.
