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1. Reforms in Tax Rates - tax rates of the major countries of Asia

2. Classification of Absorbent Cotton Wool, Carded Cotton/Non-absorbent Cotton, Handloom Gauze, Handloom Bandages and Bandages, etc. - classification of all the...

3. Classification of goods - absorbent cotton wool (non medicated) - ‘Absorbent cotton wool’ manufactured by the appellant falls under CETH 5601 2110 being a more specific...

4. Issue related to classification and GST rate on Terracotta idols – will be eligible for Nil rate

5. Effective date of Change in rate of tax / GST - In case of a notification in the body of which the effective date is not written, the effect of the amending notification...

6. Applicable GST rate on cotton quilts under tariff heading 9404-Scope of the term “Cotton Quilt” - a quilt filled with cotton constitutes a cotton quilt, irrespective of...

7. Discretionary trust liable to pay tax at maximum marginal rate, including highest slab rate of income tax and surcharge applicable to individuals. Section 2(29C)...

8. Rate of GST - old rates of GST or new rates - ongoing projects construction of which had started before 01.04.2019 - definition of ‘affordable residential apartment’ has...

9. Profiteering - restaurant service - reduction in rate of GST - every recipient/ customer is entitled to the benefit of the tax rate reduction by way of reduced prices...

10. This circular clarifies the scope of regularization on an "as is" or "as is, where is" basis mentioned in previous GST circulars issued based on GST Council...

11. The process of manufacturing the impugned product involves printing, cutting, and folding of special paper, resulting in a product known as 'surgical glove inner wrap'...

12. The High Court addressed the issue of liability to pay excess tax collection to the Government when the respondent's tax liability is higher than the tax collected. The...

13. The raw cotton is purchased by the applicant from agriculturist and tax @ 5% is paid under Reverse Charge Mechanism by him. They are eligible for claiming of ITC as per...

14. Rate of tax on mobile charger - The charger is admittedly neither classified nor priced separately on the package. It is also not invoiced separately. The MRP is of the...

15. Classification of goods - rate of tax - Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as...