Demand Based on Cross-Charges Between HO and BO Set Aside Due to Department’s Failure to Apply CBIC Circular and Judicial Precedent Issue: Whether IGST is payable on services allegedly rendered by a Head Office (HO) to its Branch Offices (BOs) without any cross-charging, especially when the BOs are eligible for full Input Tax Credit (ITC),… Read More »
SLP Dismissed: Flavoured Milk Classified Under Tariff Heading No. 0402 (or 0409 9990) Upheld Issue: Whether flavoured milk should be classified and taxed under Tariff Heading No. 0402 (specifically 0409 9990 as mentioned in the previous case, but the issue now focuses on the broader 0402 heading which encompasses it), given that Heading 0402 includes… Read More »
Flavoured Milk Classified Under Tariff Heading No. 0402 9990, Impugned Order Set Aside for Not Following Precedent Issue: Whether flavoured milk should be classified and taxed under Tariff Heading No. 0402 99 90 (milk and cream, concentrated or containing added sugar, etc.) or Tariff Heading No. 2202 9930 (other non-alcoholic beverages), and whether an order… Read More »