9911796707
| TMI General Search |
|
Advanced Search Options
Showing 61 to 80 of 154 Records Search Text: Connaught plaza restaurant ltd |
| Search Results |
| Short Notes (1) Case-Laws (150) Articles (2) Highlights (1) |
|
2013 (10) TMI 1332 - RAJASTHAN HIGH COURT “Whether Rajasthan Tax Board was legally justified in not classifying the 'sun-glasses' under Entry 125 of Schedule IV of Part A as 'Spectacles, parts & components thereof, contact lens and lens cleaner' taxable @ 4% but classifying under the residuary clause under Schedule V @ 12.5%?” - General meaning/understanding of the goods in the trade parlance is an important basis for classification purpose... ... ...
2023 (11) TMI 68 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, MUMBAI Classification of goods proposed to be imported - Routers - to be classified under sub-heading 8517 62 90 or not - eligibility benefit of exemption under Sr. No. 13N of Notification No. 24/2005-Customs, dated 1-3-2005, as amended - HELD THAT:- The impugned goods are devices that connect two or more packet-switched networks or sub-networks and deliver Wi-Fi network access to all parts of the house. They serve two primary functions: managing traffic between these networks by forwarding data packet... ... ...
2022 (12) TMI 511 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA Classification of goods - Glaze Gels - to be classifiable under schedule II, sl. no 32AA as sugar boiled confectionery or not - rate of tax - HELD THAT:- Sugar Boiled Confectionery is bought and consumed by end users, whereas the impugned products are sold only to bakeries/cake manufacturers. As per the submissions of the applicant, the impugned products are not meant for consumption by the end users directly but are used in the process of cake making only. The applicant has correctly stated tha... ... ...
2021 (6) TMI 1107 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT Classification of goods - PAPAD of different shapes and sizes manufactured/ supplied by the appellant - tariff heading/HSN Code - Applicable rate of GST - HELD THAT:- Though, traditionally Papad has been prepared manually, in round shape. However, when ingredients and process are similar in case of PAPAD and impugned product, then the product in question is nothing but a kind of PAPAD irrespective of their shape and sizes - As submitted by the appellant, when the consumer desires to eat the said... ... ...
2021 (1) TMI 1194 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH Classification of goods - GST rate - Popcorn - applicability of N/N .01/2017-Central Tax (Rate) dated 28.06.2017 amended till date - HELD THAT:- It is observed that the product in question i.e. POP CORN is manufactured from maize corn by heating in an electric kettle and due to the heat of kettle, they turn into puffed corns/popcorns and then to make it palatable other ingredients like salt and turmeric powder are added to it and a negligible quantity of oil is also used for the purpose of stick... ... ...
2021 (1) TMI 563 - AUTHORITY FOR ADVANCE RULING, GUJARAT Classification of goods - rate of GST - sale /supply of Fryums manufactured by the applicant - HELD THAT:- The main ingredient of their product i.e. so called Papad of different shapes and sizes i.e. Fryums is wheat flour, superfine wheat flour, whereas main ingredient of Papad is batter of Pulses i.e. Moong dal, Udad Dal, black pepper and not of wheat Flour and Maida. In the market most popular papad are of Moong dal Papad and Udad dal papad . Therefore, main ingredients of both the Product i.e... ... ...
2021 (1) TMI 366 - AUTHORITY FOR ADVANCE RULING, GUJARAT Classification of goods - rate of GST - PAPAD of different shapes and sizes manufactured/ supplied by the applicant - to be classified under Chapter Tariff Heading 1905 or otherwise? - classification of Unfried Fryums - HELD THAT:- What is Papad has not been defined or clarified under Customs Tariff Act, 1975, the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act, 2017), the Gujarat Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017 or t... ... ...
2019 (12) TMI 522 - CESTAT NEW DELHI Classification of goods - Beneficiale Liquid - DSN capsules - whether classifiable under CETH 2106 or under 3004? - Area Based exemption - N/N. 49/2003-CE dated 10.6.2003 HELD THAT:- From the perusal of the two entries, it is clear that the goods will be classified under the heading 2106, only if the products are not covered under Chapter heading 3004 of the Central Excise Tariff. It is the contention of the Appellant that their product is covered under the definition of medicament on the ground... ... ...
2019 (3) TMI 930 - AUTHORITY FOR ADVANCE RULING, GUJARAT Classification of goods - rate of CGST - Papad and papad pipes of different shapes, sizes and varieties (commonly known as un-fried Fryums) - sale to intra state and inter-state dealers - N/N. 1/2017 Central Tax (Rate) dated 28.06.2017 - Held that:- What is Papad has not been defined or clarified under Customs Tariff Act, 1975, the Central Goods and Services Tax Act, 2017 ( CGST Act, 2017), the Gujarat Goods and Service Tax Act, 2017 ( GGST Act, 2017 ), Integrated Goods and Services Tax Act, 201... ... ...
2017 (3) TMI 535 - ORISSA HIGH COURT Works Contract - the supply of machine crushed track ballast would come within the fold of works contract or not? - deduction of 85% towards labour and service charges - Whether the ballast or boulder or chips is exigible to tax at the rate of 4% or 12% of the taxable list? - Held that: - although the ballasts supplied at Serial No.1 are also required to be loaded to the Railway wagons. It is needless to opine that the loading of ballasts supplied is a labour charge and the same cannot be termed... ... ...
2014 (8) TMI 859 - KARNATAKA HIGH COURT Classification of goods - Road marking points/material (RMP) - Apcomark and Thermoline - Rate of tax 4% or 12.5% - Period April, 2005 to March, 2006 - Held that:- It is not in dispute that Aliphatic Petroleum Hydrocarbon Resin chemical occupies 20% of the RMP and the other four components/chemicals including glass beads occupy major portion of the fluid paste. The test report shows what are the characteristics of each of the chemicals and for what purpose they are used in making the final produc... ... ...
2012 (12) TMI 149 - Supreme Court Classification of ‘soft serve' - Common Parlance Test - Whether classifiable under heading 21.05 (as claimed by the revenue) or under heading 04.04 or 2108.91 (as claimed by the assessee) of the Central Excise and Tariff Act, 1985 - held that:- in the absence of a statutory definition in precise terms; words, entries and items in taxing statutes must be construed in terms of their commercial or trade understanding, or according to their popular meaning. In other words they have to be constructed... ... ...
2022 (9) TMI 674 - CESTAT AHMEDABAD Classification of goods - Roller Bearing and Ball Bearing - parts or components of other engine or vehicles - Process amounting to manufacture or not - Packing or repacking of such goods in a unit container or labeling or re-labelling of containers including the declaration or alteration of retail sale price - goods listed in the Third Schedule of the Central Excise Act,1944 - HELD THAT:- If the Ball bearing and roller imported by the appellant falls in the description of Sl. No. 100A, then the ... ... ...
2021 (12) TMI 269 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT Classification of goods - rate of GST - Fryums (different shapes and sizes of PAPAD) manufactured by the applicant - HELD THAT:- Papad in ready to cook/un-fried form is purchased by the appellant from the market. The same is first fried and various masala powders are applied and packed in small packets for being sold in market. The shape and size may vary but the ingredients, the proportion of ingredients, the composition and the recipe remains similar, if not exactly the same. The said product ... ... ...
2021 (12) TMI 165 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT Classification of goods - rate of tax - sale/ supply of Fryums (papad) manufactured by the applicant - HELD THAT:- The classification of goods under GST regime has to be done in accordance with the Customs Tariff Act, 1975, which in turn is based on Harmonised System of Nomenclature, popularly known as HSN . The rules of interpretation, section notes and chapter notes as specified under the Customs Tariff Act, 1975 are also applicable for classification of Goods under GST regime. However, once a... ... ...
2021 (10) TMI 56 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT Classification of goods - HSN Code - PAPAD of different shapes and sizes manufactured / supplied by the appellant - merit classification under CTH No. 1905 of Custom Tariff Act, 1975 or otherwise? - HELD THAT:- Traditionally PAPAD is round shaped but the PAPAD is ready to cook product and can be consumed after roasting or frying in oil and consumed as snacks with the Indian meal or soup. Similarly, the product in question of different shape and size is a ready to cook product and can be consumed... ... ...
2021 (10) TMI 55 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT Classification of goods - HSN Code - PAPAD of different shapes and sizes manufactured / supplied by the appellant - merit classification under CTH No. 1905 of Custom Tariff Act, 1975 or otherwise? - HELD THAT:- Traditionally PAPAD is round shaped but the PAPAD is ready to cook product and can be consumed after roasting or frying in oil and consumed as snacks with the Indian meal or soup. Similarly, the product in question of different shape and size is a ready to cook product and can be consumed... ... ...
2021 (7) TMI 400 - AUTHORITY FOR ADVANCE, UTTARAKHAND Classification of goods - Gomaya Samidha - applicability of S. No. 108 of N/N. 2/2017 Central Tax Rate dated 28th June, 2017 or S.No. 113 of N/N. 2/2017 - Central Tax Rate dated 28th June, 2017 - HELD THAT:- Sub-heading 31010099 may cover organic manure. Manures are plant and animal wastes that are used as sources of plant nutrients. They release nutrients after their decomposition. Manures are the organic materials derived from animal, human and plant residues which contain plant nutrients in c... ... ...
2021 (1) TMI 594 - AUTHORITY FOR ADVANCE RULING, GUJARAT Levy of GST - PAPAD of different shapes and sizes in un-cooked condition - Classification of goods - rate of tax - HELD THAT:- The main ingredient of their product i.e. so called Papad of different shapes and sizes i.e. Fryums is wheat flour, superfine wheat flour, whereas main ingredient of Papad is batter of Pulses i.e. Moong dal, Udad Dal, black pepper and not of wheat Flour and Maida. In the market most popular papad are of Moong dal Papad and Udad dal papad . Therefore, main ingredients of ... ... ...
2021 (1) TMI 593 - AUTHORITY FOR ADVANCE RULING, GUJARAT Levy of GST - PAPAD of different shapes and sizes in un-cooked condition - Classification of goods - rate of tax - HELD THAT:- The main ingredient of their product i.e. so called Papad of different shapes and sizes i.e. Fryums is wheat flour, superfine wheat flour, whereas main ingredient of Papad is batter of Pulses i.e. Moong dal, Udad Dal, black pepper and not of wheat Flour and Maida. In the market most popular papad are of Moong dal Papad and Udad dal papad . Therefore, main ingredients of ... ... ...
|
