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1. Classification of goods - Agricultural manually hand operated Seed dressing, Coating and Treating drum - On examination of HSN 8436, the subheading 843680 covers: ‘other...

2. Classification of goods - rate of tax - NAMKEENS or not - The Jackfruit Chips, Banana Chips, Potatoto Chips, Tapioca Chips, Chembu Chips and Pavakka Chips are...

3. Classification of supply - Levy of GST - printing of various items - The supply of Aadhaar Cards are classifiable under heading 9989 of GST Tariff and attracts GST @ 12%

4. The MCPCB (Metal Core Printed Circuit Board) is to be classified under Heading 85.34 (Tariff Item 8534 0000) as 'Printed Circuits' and not under Heading 94.05 (Tariff...

5. Classification of goods - Roasted / salted / roasted and salted Cashew nuts are classifiable under Customs Tariff Heading 2008.19.10 and roasted / salted / roasted and...

6. Classification of imported goods - Canned Pineapple Slices - the classification of the canned pineapple slices would have to be decided as per the HSN explanatory notes...

7. Classification of manufactured goods - Potato Flakes - the subject goods are classifiable under Tariff Item No. 11052000

8. Classification of goods - rate of GST - Stadiometer is diagnostic medical equipment and is covered under tariff item 90189019 (other category) with rate of tax being 12%...

9. Liability of GST - Healthcare services - supply of medicines, implants and other items to patients - the supply of medicines and allied items by the pharmacy run by the...

10. Sugar syrup having 78.2% sugar content emerged as an intermediary product during biscuit manufacturing, an exempted final product. CESTAT held sugar syrup was marketable...

11. Classification of goods - Mincing Machine for Meat - to be classified under Tariff Item No.73239100 or under Tariff Item No.84385000 which covers “Machinery for the...

12. Excisability/Marketability - Intermediate goods - Revenue has failed to prove that sugar solution/sugar syrup in question is marketable and in the absence the said...

13. The case pertains to the classification of 'BAYLAN' branded water meters for customs duty purposes. The key points are: The water meters were initially classified under...

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

15. GST Rates - HSN Code - Wet dates fall under heading 0804 and attract 12% GST.