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Classification ( 427 results )

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Rulings
AAR: Three-wheeled motor vehicle fitted with battery pack, classifiable under HSN 8703

Oct 06, 2020
Rulings
AAAR: Execution of air conditioning work not work- contract, but 'composite supply', taxable at 28%

Sep 28, 2020
Rulings
AAAR: Gaming Zone operated in mall not an 'Amusement Park' but 'Amusement Arcade', taxable @28%, upholds AAR

Sep 28, 2020
Rulings
AAR: ‘Maize Bran’ produced as by-product during milling not classifiable as ‘cattle feed’

Sep 14, 2020
Rulings
AAR: Royalty/Rent paid under the quarrying lease/licensing agreement entered with State Govt. taxable at 18% from July 2017

Sep 14, 2020
Rulings
AAR: Rules on classification, rate of tax applicable on Fly Ash Bricks and Fly Ash Blocks

Sep 14, 2020
Rulings
AAR: Biofertilizers Rhyxomyx and Rhyxomyco produced by culturing of micro-organisms taxable @12%

Sep 14, 2020
Rulings
AAR: ‘Sprayer Pumps’ and ‘Stoves’ used for agriculture purpose subject to 12% GST, denies exemption

Sep 14, 2020
Rulings
AAR: Micromanipulator classifiable under CH 9011 as microscope', taxable at 18%

Sep 14, 2020
Rulings
AAR: Denies exemption to maize bran, a by-product of various maize processing industries

Sep 14, 2020
Rulings
AAR: ‘Plastic Mechanical Liquid Dispenser’ taxable at 18%

Sep 12, 2020
Rulings
AAR: Fabrication of body on chassis supplied by Principal taxable at 18% & on chassis self-owned taxable at 28%

Sep 12, 2020
Rulings
AAR: Accommodation 'and' Transportation necessary to qualify as 'Tour Operator', denies 5% GST benefit

Sep 09, 2020
Rulings
AAAR: Rules on taxability of ‘relocation management service’ provided to client’s employees, modifies AAR

Sep 03, 2020
Rulings
AAR: Security Excise Labels printed on job-work basis as per requirement of Dept. of Excise, taxable at 12%

Aug 27, 2020
Rulings
AAR: Spout, Cup holders and Collection Cups for collection of rubber latex, are agricultural implements, exempt from GST

Aug 26, 2020
Rulings
AAR: Silicone Insoles and heel cushions, being parts of footwear, taxable at 18%, denies concession as footwear

Aug 26, 2020
Rulings
AAR: 'Cast Protector' used to keep wounds dry, not a pharma-product but article of plastic classifiable under HSN 3926

Aug 20, 2020
Rulings
AAR: Classifies PVC Tufted Coir Mats/ Floor coverings under the CTH 5703 attracting 12% rate

Aug 19, 2020
Rulings
HC: Dismisses PIL seeking classification of masks/sanitizers as ‘Essential Commodity’, reduction of GST-rate

Aug 18, 2020

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