Ophthalmic binocular surgical microscopes fall under CTH 9018, attracting 5% GST rate under Entry 483. Ophthalmic binocular surgical microscopes fall under CTH 9018, attracting 5% GST rate under Entry 483. Issue Whether the Ophthalmic Binocular Surgical Microscope merits classification under Tariff Heading 9018 of the First Schedule to the Customs Tariff Act, 1975. Whether the… Read More »
Laundry Soap Bars Classifiable Under HSN 34011942 and Attract 18 Percent GST Issue What is the correct classification and applicable GST rate for laundry/washing soap (in bar or cake form) used for cleaning clothes and household items under Heading 3401, as per Notification No. 09/2025-Central Tax (Rate)? Facts Applicant Business: The applicant is a GST-registered… Read More »
Interest and Costs Awarded in Arbitration for Pre-GST Works Contract Exemption From GST Net Upheld Interest and Costs Awarded in Arbitration for Pre-GST Works Contract Exemption From GST Net Upheld Issue Whether interest and costs awarded under an arbitration proceeding in 2024 for delayed payments on a pre-GST works contract attract GST liability under Sections… Read More »
Peeled and Chopped Garlic Retains Classification Under Chapter Heading 0703 Exempt From GST Issue Whether peeled and chopped garlic subjected to automated cleaning, peeling, and chopping processes falls under HSN 0703 (exempt fresh vegetables) or HSN 2005 (prepared/preserved vegetables). Whether a question regarding whether a process amounts to “manufacture” is maintainable before the Authority for… Read More »
Input Tax Credit Is Admissible on Concrete Towers Functioning as Vital Structural Supports for Machinery Input Tax Credit Is Admissible on Concrete Towers Functioning as Vital Structural Supports for Machinery Issue Whether Input Tax Credit (ITC) of GST paid on inputs and input services used to construct a 163-meter Vertical Continuous Vulcanization (VCV) tower is… Read More »
Input Tax Credit on Factory Land Lease Rentals Stays Completely Blocked Under GST Law Input Tax Credit on Factory Land Lease Rentals Stays Completely Blocked Under GST Law Issue Whether Input Tax Credit (ITC) of GST paid on annual lease rentals for industrial land is available to an assessee when the land is used for… Read More »
GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79 GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79 Issue Whether the GST authorities can lawfully issue a garnishee recovery notice under Section 79(1)(c)(i) to attach the personal… Read More »
Paddle Wheel Aerators Used in Aquaculture Fall Under Residual HSN 8479 Taxable at Eighteen Percent Issue Whether Paddle Wheel Aerators used exclusively for oxygenation in aquaculture ponds are classifiable as agricultural machinery under HSN 8436 or under the residual category of machines with individual functions under HSN 8479 of the GST Tariff. Facts The applicant… Read More »
Input tax credit is eligible for specialized steel CCV towers as plant and machinery structural support. Issue Whether the Input Tax Credit (ITC) on inputs and input services used for the construction of a specialized steel Continuous Vulcanization (CCV) tower is blocked under Section 17(5)(c) and 17(5)(d) of the CGST Act, or whether it qualifies… Read More »
Raw, unprocessed Psyllium seeds sold via APMC directly from farmers are exempt from GST. Issue Whether raw, unprocessed Psyllium (Isabgol) seeds procured from farmers via APMC auctions and supplied without any form of processing are exempt from GST under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate). Facts The applicant is a GST-registered… Read More »