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 April 2024 Year 2024 This

Classification of Nylon Chips - After detailed consideration of ...

VAT and Sales Tax

April 25, 2024

Classification of Nylon Chips - After detailed consideration of various definitions of "Plastics," including references from technical sources and international organizations, the High court concluded that Nylon Chips fell under the category of "Plastic Granules" as per Entry 83 of Schedule II(B) of the Act. Therefore, the tax liability on Nylon Chips was determined to be in accordance with this classification and not under the unclassified category.

View Source

 


 

You may also like:

  1. Classification of goods - rate of tax - Nylon Chips - plastic granules or not - The High Court examined the manufacturing process of Nylon Chips and concluded that they...

  2. Classification of goods - Compounds of PBT - The classification of the product decided by the commissioner will have no adverse effect on the eligibility of the...

  3. Classification of goods - manufacture of nylon and leather belt, nylon and rubber belt and nylon and textile belt - Not only the products manufactured are wholly from...

  4. Revenue contends that exemption applicable to “nylon chips“ falling under Chapter Heading 39.08 and not to “Nylon 6 Resin“ - The difference in meanings is very thin and...

  5. Rate of tax - nylon - Tribunal has rightly held that polymide - Nylon-6 is a plastic raw material - HC

  6. Classification of goods - Broom Stick made of plastics - the correct classification of the Plastic Broom-Stick is under heading 96032900 and classifiable as “Others” - taxable @5%

  7. EQUALISATION LEVY - Definitions given for various terms

  8. Classification of nylon/viscose fabrics - As the product of appellant contains nylon, it cannot be classified in the heading that relates to use of staple fibre - only...

  9. Classification of goods - Kaoline Coated Paper - aluminum coated paper/metalized paper - To qualify classification under Tariff Item No.48115900, the goods should be...

  10. Work contract services - Scope of the term “consideration” - The impugned order which relies solely on the definition as contained in the Contract Act, for holding that...

  11. Classification of goods - Jack fruit chips and Banana chips (salted and masala varieties) made out of raw as well as ripe banana and sold without BRAND NAME - The...

  12. Classification of goods - rate of tax - classifiable as NAMKEENS or not - jack fruit chips sold without BRAND NAME - Frying and roasting are two popular cooking methods...

  13. Classification of supply - rate of tax - banana chips - jackfruit chips - tapioca chips - supply without registration of brand name - jaggery coated banana chips...

  14. Classification of imported goods - plastic trigger sprayer for plastic bottles lotion pump for plastic bottle and fine mist sprayer for plastic bottles - What were...

  15. Classification of goods - rate of GST - Plastic Toys - The Toys of plastic manufactured and supplied by the applicant fall under 95030030 - the GST applicable on the...

 

Quick Updates:Latest Updates