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
GST - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Bouquet made with dry parts of plants, foliage, flower buds, ...

Case Laws     GST

February 22, 2023

Bouquet made with dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes and sold with plastic foil packaging will be classifiable under Tariff Item Nos. 06039000 or 06049900, depending on its constituents and supply of the aforesaid goods is exempted from payment of tax - AAR

View Source

 


 

You may also like:

  1. Notification No 2/2017 - IGST(Rate) amended, to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.

  2. Classification of goods - rate of GST - Psyllium/lsabgol is a plant of which parts are used to prepare powder to be used as pharmaceutical product. As the Plants and...

  3. Depreciation - plant and machinery could not be used during the year due to shifting / relocation of plant - Though, the unit could not generate revenue during the year...

  4. Classification of goods - rate of GST - parboiling and drier plant - part of rice milling machinery or not - Parboiling and Drying plant is classified under HSN 8419 -...

  5. Input tax credit - land filling pit can be considered as ‘Plant and machinery’ or as ‘civil structure’ - In the second explanation given in Section 17, while providing...

  6. Classification of goods - rate of tax - Plant growth regulator further helps plants in making efficient use of the nutrients for their growth. Plant growth regulators...

  7. Input tax credit - inputs / capital goods / input services - Solar Power Generating Plant of the applicant qualify as 'plant and machinery' as it falls under machinery -...

  8. Classification of an end product derived from processing dry dates under the Central Excise Tariff, whether it qualifies as "manufacture" under the Central Excise Act,...

  9. Depreciation on electrical fitting - plant and machinery v/s furniture and fixtures - It is necessary to have electrical fittings for the power supply to the machineries...

  10. Depreciation on electric installations - to be classified as Furniture or Plant & Machinery - assessee failed to prove that electrical installations which are claimed to...

  11. Levy of penalty - Misclassification - nature of imported goods as Dried Garlic or not - Regarding the classification of the goods, the Tribunal upheld the appellant's...

  12. Classification of goods - Classification of 'dry concrete mixture', loose or packed, manufactured by the appellant – Goods to fall under 3824.90 -'dry mix concrete' and...

  13. Liability of service tax - service of picking and choosing flowers supplied by the customers, for enabling further production of dried flowers - the flowers are...

  14. The assessee is entitled to claim additional depreciation u/s 32(1)(iia) on electrical items forming part of plant and machinery, even if not engaged in manufacture or...

  15. Disallowance of excess depreciation of electrical installation - since the assessee is engaged in manufacturing of cotton yarn and the electrical installation for which...

 

Quick Updates:Latest Updates