Tag Archives: HARYANA

Brake Hoses for Two and Four-Wheelers are Classifiable Under Heading 4009 as Vulcanized Rubber Hoses at 18% GST, Not as Automotive Parts Issue Whether brake hoses (composed of 70–75% vulcanized rubber with minor steel reinforcement) equipped with fittings for use in two-wheelers and four-wheelers are classifiable as general articles of vulcanized rubber under HSN Heading… Read More »

On-Ground Sales and Marketing Support Rendered to Foreign Clients Qualifies as Taxable Intermediary Services in India Issue Whether sales, marketing consulting, and HR advisory services provided on-ground in India by a domestic supplier to a Malaysian client for its Indian engagement constitute “intermediary services” under Section 2(13) of the IGST Act, 2017, thereby shifting the… Read More »

On Ground Support For A Foreign Client Involving Main Service Facilitation Constitutes An Intermediary Service Taxable In India Rather Than A Zero Rated Export Issue Whether sales, marketing consulting, and HR advisory services provided by an Indian proprietorship to a Malaysian entity for the latter’s project in India qualify as a zero-rated “export of services,”… Read More »

Brake Hoses Formed Predominantly Of Vulcanized Rubber Are Classifiable Under Heading 4009 At Eighteen Percent GST Irrespective Of Their Ultimate End Use In Motor Vehicles Issue Whether brake hoses used in two-wheelers and four-wheelers, comprised predominantly of vulcanized rubber with minor steel reinforcement and end fittings, are classifiable as rubber products under HSN Heading 4009… Read More »