Classification of goods - rate of tax - sale of Wheat Bran ...

Case Laws VAT and Sales Tax

March 6, 2023

Classification of goods - rate of tax - sale of Wheat Bran (Chokad) - If Entry 74 of Schedule ‘B’ had to be made applicable in order that the sale of ‘Chokad’ to NALCO is amenable to tax at 4%, then it was necessary for the Department to show that there was a notification issued by the State Government identifying ‘Chokad’ as an ‘industrial input’. In the absence of such notification, no inference could have been drawn that ‘Chokad’ sold to NALCO was in fact an ‘Industrial input’. - HC

View Source

← Previous Next →

Classification of goods - rate of tax - sale of Wheat Bran ...

Case Laws VAT and Sales Tax

March 6, 2023

You may also like:

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...

Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

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...

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...

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

Classification of goods - rate of tax - sale of Poha Bran or Avalakki Bran or Bran of beaten rice which supplied to cattle feed manufacturing units - . The present...

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...

This notification amends the CGST Rate Schedule u/s 9(1) of the Central Goods and Services Tax Act, 2017. It inserts three new items (Trastuzumab Deruxtecan,...

Classification of goods - renting of e-bikes(Miracle), bicycles(Move) without operator - there are no transfer in the right to use the goods and we hold that in the...

Rates of Tax on Goods - Schedule 4 - IGST @ 28% - CGST @ 14% - SGST / UTGST @ 14% - GST

Rates of Tax on Goods - Schedule 3 - IGST @ 18% - CGST @ 9% - SGST / UTGST @ 9% - GST

Rates of Tax on Goods - Schedule 2 - IGST @ 12% - CGST @ 6% -SGST / UTGST @ 6% - GST

Rates of Tax on Goods - Schedule 1 - IGST @ 5% - CGST @ 2.5% - SGST / UTGST @ 2.5% - GST

Classification - Applicable rate of tax -the distinction is that the goods forming parts and accessories of motor vehicle would fall under Entry 43(ii) of Part D of...

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...

Quick Updates: