The appellate authority condoned an 18-day delay in filing a GST appeal, accepting illness of a key partner as sufficient cause. The case will now proceed for hearing on merits.
The authority condoned a 28-day delay after finding that technical issues on the GST portal prevented timely filing. It held that such circumstances constitute sufficient cause under Section 100(2).
The authority addressed whether insecticide ingredients imported in bulk could be treated as preparations. The decision emphasized classification based on product presentation and chemical identity.
The GST authority held that soap containing more than 60% Total Fatty Matter qualifies as toilet soap under HSN 3401. As a result, such soaps attract 5% GST despite being used for both bathing and laundry.
Rajasthan AAR ruled that compostable carry bags made from polymer materials fall under HSN 39232990. The 5% GST rate applies only if the bags qualify as biodegradable under Notification No. 9/2025.
The Rajasthan AAR held that rubber rings used in sprinkler or drip irrigation systems qualify for concessional GST under HSN 8424 only if they are made of hard rubber and used solely for irrigation.
The authority held that webcams and video conferencing devices facilitate transmission and reception of voice and images, making them classifiable under CTH 8517 rather than as accessories of computers.
The authority ruled that a cable drum tracking device must be classified under tariff heading 8526 because its principal function is GPS-based location tracking, with communication and sensors treated as ancillary features.
The Authority declined to rule on a revised pricing formula for imports from a related entity and directed that the matter be examined by the Special Valuation Branch.
The Karnataka AAR held that the exemption for housing society contributions must be calculated on a monthly basis per member. The ruling clarified that the threshold cannot be aggregated annually even if billing is done quarterly or annually.
