A detailed analysis of the Customs Authority of Advance Ruling (CAAR) Mumbai’s order on the classification of Linear Accelerators under heading 9022.
CAAR held that Foil Balloons are made of Nylon/HDPE not of Latex/Rubber and imported for the purpose of party decoration or entertainment, merit classification under the heading 9505 and specifically under subheading 9505 9090 of the First Schedule to the Customs Tariff Act, 1975.
Delve into the intricate details of the classification of Lenovo’s Interactive Large Format Displays under Indian Customs Law. Find out why these products merit a particular sub-heading.
Product JAC OLIVOL BODY OIL Intended to be Manufactured & Sold by Applicant Would be Covered Under Heading 3304 of First Schedule to Customs Tariff Act and Would be Taxed Accordingly Under GST Act.
AAR held that despite providing ample hearing opportunities, applicant shows no interest in seeking an advance ruling through their application in FORM GST ARA-01. Additionally, due to the absence of essential records necessary for addressing the raised concerns, the authority is unable to provide an advance ruling on the matter at hand.
In re Norbe Pharmacy LLP (GST AAR West Bengal) In re Norbe Pharmacy LLP casee Authority for Advance Rulings (AAR), West Bengal, clarified its inability to provide a ruling on specific issues pertaining to delays in filing ITC-01 and availing Input Tax Credit (ITC) on closing stock. The applicant, Norbe Pharmacy LLP, was registered under […]
Interest for delayed payment of consideration against supply of services will be included in value of supply in terms of clause (d) section 15(2) of CGST Act 2017.
Explore if GST exemption applies to pre and post-exam services like printing admit cards, managing web apps for online exams, and result processing. Learn how a recent GST AAR West Bengal case clarifies tax exemptions for educational services.
In re Aryan Flour Mills Private Limited (AAR West Bengal) What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such […]
It is observed that the applicant has not submitted the proof of applicable fees. A notice for virtual hearing was issued to the applicant for 05.07.2022 and during the virtual hearing he was directed to submit the proof of fees as per the provisions.
