Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Classification of uninterrupted power supply (UPS)- Whether IT ...


Uninterrupted Power Supply Classified as IT Product; Specific Entry No. 56 Takes Precedence Over Broader Categories for Revenue.

December 26, 2015

Case Laws     VAT and Sales Tax     HC

Classification of uninterrupted power supply (UPS)- Whether IT product or not - Once the uninterrupted power supply and its parts have been specifically made referable to Entry No.56, then, there was no warrant for invoking and applying the residuary entry merely because that guarantees higher revenue - HC

View Source

 


 

You may also like:

  1. Rate of GST - product Solar HT/LT XLPE Cables to be used in the manufacture of Solar Power Generating System/ Solar Power Generator - The product in question viz. Solar...

  2. Classification of supply - Composite Supply or independent of supply of power packs - the supply of power packs and the supply of freight and insurance services involved...

  3. Classification of goods - Power Gold - Bio Gold - NPK Fertilizer, Organic Manure and Soil Conditioner - No reason to classify the products under 38249090, which is a...

  4. Classification of goods - HSN Code - PAPAD of different shapes and sizes manufactured / supplied by the appellant - the product “different shapes and sizes Papad” is...

  5. Classification of imported goods - products used in the preparation of animal feed supplements - when confronted with a specific classification entry vis-a-vis a...

  6. The Ministry of Finance amended notification No. 57/2017-Customs through powers under Section 25(1) of the Customs Act, 1962, modifying Basic Customs Duty (BCD) rates on...

  7. Addition u/s 56(2)(vii)(b) - Purchase of property below circle rate / stamp value - since the assessee/co-owners has made part payment (part consideration of Rs. 3...

  8. Navaratan Oil, Gold Turmeric Ayurvedic Cream, and Nirog Dant Power Lal were classified as drugs under Entry 37 of the CGST Act and TGST Act, while Boroplus Antiseptic...

  9. Classification of supply - GST rate - the activities of supply, design, installation, commissioning and testing of solar energy based water pumping systems, whose time...

  10. Classification of Polyurethane Moulded Parts of Chairs - the products in the required shape to be used as cushion for revolving chairs are furniture, as such they do not...

  11. Works Contract or not - supplies of goods or services for 'selling up of network' - composite supply/principal supply - two ruling of the AAR - first one was accepted...

  12. Prayer for immediate restoration of the petitioner’s electricity supply - Section 238 of the IBC - dues of electricity supply to be cleared - This is not a case of...

  13. The Advance Ruling Authority clarified the rate of tax under the GST Act for a Sleeping Bag Mk4 large. The classification of goods was determined based on Rule 3a of the...

  14. Powers of CIT(A) u/s 251(1)(a) - CIT(A) deleted addition related to share capital but hold that share premium is taxable u/s 56(2)(viib) - AO in the assessment order has...

  15. Classification of imported goods - Mitsubishi brand Air Conditioner-Outdoor units and Air Conditioner-Indoor units of more than two ton capacity - to be classified under...

 

Quick Updates:Latest Updates