Home Highlights May 2016 Year 2016 This

You may also like:

1. Classification of goods - rate of tax - “tyres, tubes and flaps” being excluded from the purview of preceding words, namely “Tractors, Threshers, harvesters, and...

2. Classification - MVAT - Whether the product, nutralite table margarine, manufactured by the respondent-assessee is a vegetable oil covered under Schedule C, entry 100...

3. Classification of goods - HSN Code - rate of tax - Urban Roots - Bio kavach - Immunity Booster, Avinja 7 - This is a commodity which is not specified in Schedule I, II,...

4. Classification and rate of GST - parts of fuel injection pumps - Application of General Rules for Interpretation (GRI), along with the Customs Tariff Act and HSN...

5. HSN code for non-edible neem oil is 1515 90 20, classified under Chapter 15, not Chapter 31 as fertilizer. The product remains neem oil in essential character despite...

6. Levy of Entry Tax - stock transfer price - validity of Equalized List Price (ELP), adopted by the appellant - As per Section 4 of the Entry Tax Act, the entry tax...

7. Classification of goods - Manufactured Sand (M-Sand) - covered under Entry 83 of Schedule III to the Karnataka Value Added Tax Act, 2003 or not? - The Notification dated...

8. Classification of goods - rate of GST - Mango Pulp/puree - fresh fruit or not - As there is no specific description of “mango pulp/puree.”, under GST tariff...

9. Classification of imported goods - Instead of deliberating on the validity, and appropriateness, of a tariff item in the First Schedule to Customs Tariff Act, 1975 other...

10. Rate of tax - classification of goods - sales of ‘sports shoes’ and ‘sports apparel’ - The word ‘garments’ in Entry 52 of IV Schedule is of wide import and ‘sports...

11. Classification of imported goods - Applicable rate of IGST - 28% or 18% - Scope of the term "i.e."- Interpretation of the Notification No.1/2017-IGST-Rate - Import of...

12. The petitioner challenged the imposition of entry tax on crude soybean oil brought into Madhya Pradesh for manufacturing/refining soybean refined oil under the MPCT Act...

13. Classification of goods sold - photo identity cards - The principal contention urged by the Revenue that photo identity cards do not fall under the Entry 71 of Schedule...

14. GST Rates - HSN Code - Instant Coffee falls under heading 2101 and attracts 28% GST.

15. GST Rates - HSN Code - Roasted grams fall under heading 2106 90 and attract 12% GST.