Mumbai CAAR rules ‘Choline Chloride 60% Corn Cob’ is an animal feed preparation (2309), not a chemical (2923), due to its corn cob carrier.
Delhi CAAR rules Vivo’s Flexible Printed Circuit boards are classified under CTH 8534 (Printed Circuits), not 8517 (Antenna Parts).
CAAR Delhi allows duty exemption for FOC imports in jobbing, clarifies value addition rules, and emphasizes adherence to existing customs procedures.
Maharashtra AAR classifies Cummins’ After Treatment System (ATS) as a motor vehicle part under HSN 8708, not filtering machinery (8421), based on a key functionality test.
Maharashtra AAR has ruled that services by MSETCL for consumers, such as shifting lines or new construction, are taxable supplies subject to 18% GST.
Maharashtra AAR rules on GST for redevelopment projects, clarifying taxability of free units, additional area, amenities, parking, and monetary benefits to society members.
The Maharashtra AAR examines whether Raymond Limited’s “Aspirational Project” qualifies for 12% GST with ITC, analyzing “ongoing project” and “affordable housing” definitions.
Maharashtra AAR rules PPD India cannot claim ITC on imported clinical trial drugs and related services due to free sample distribution to hospitals.
Maharashtra AAR denies late ITC claim on a Bill of Entry, ruling Section 16(4) time limit applies. Know the implications for importers and judicial precedents.
Maharashtra AAR rules on GST for poultry support services. Veterinary services exempt; commission on chick sales and lab testing taxable.
