News Muncher - searching for hsn

1 day, 5 hours ago

Simplify India’s GST regime: The case for it is clear and it’s time to act

A recent clarification issued by the Goods and Services Tax Council in its December 2024 meeting, that caramelized popcorn would be grouped with sugar confectionery and taxed at 18%, attracted much criticism. A recent Supreme Court judgement, for example, examined whether pure coconut oil packaged and sold in small quantities—ranging from 5ml to 2 litres— would be classifiable under edible …

India Supreme Court Oil Court Rate Act Gst

1 month, 3 weeks ago

Purpose & Function Of Product Is Relevant For Classification Under 'Customs Tariff' Heading, Not Tech Used In Such Product: Delhi High Court

Live Law

The Delhi High Court has held that it is not the technology which is used in the product that decides its HSN classification under the Customs Tariff Heading for the purposes of Customs Tariff Act, 1975. The ruling came in an appeal preferred by Vivo India from an order of the Customs Authority of Advance Rulings, rejecting its claim to …

Technology Tech Court Customs Product Microphone Vivo

3 months, 4 weeks ago

MP meets Finance Minister, seeks GST exemption for black pepper

The Hindu

Yaduveer Krishnadatta Chamaraja Wadiyar, Mysuru MP, met Finance Minister Nirmala Sitharaman in New Delhi and urged her for the continuation of GST exemption for black pepper. The MP said he met the Finance Minister and discussed the GST exemption for black pepper, a crucial concern for farmers in Kodagu, Hassan, and Chikkamagaluru districts. During his meeting, Mr. Wadiyar told the …

Finance Minister Gst Pepper Black Pepper Finance Minister Wadiyar

9 months ago

Delhi High Court Grants Relief Of As Low As 5% IGST On Import Of Dialysis Machines By FMC India

Live Law

The Delhi High Court has granted relief of as low as 5% Integrated Goods and Service Tax on the import of dialysis machines by Fresenius Medical Care India Private Limited.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that dialysis machines covered under HSN Code 9018 and 9031 are liable to be taxed at 5%, essentially awarding …

India Tax Delhi High Court Machines Import Igst Dialysis

1 year ago

Re-Sellers Of Machine Adopted Same Classification As Seller: Kerala High Court Quashes Penalty Under KVAT Act

Live Law

The Kerala High Court has quashed the penalty under the Kerala Value Added Tax Act and held that re-sellers of machines have not wilfully classified machines under the wrong head and have adopted the same classification as the seller.The bench of Justice Dinesh Kumar Singh has observed that penalty proceedings have to be initiated when there is a willful or …

Kerala Tax Court Penalty Classification Schedule High

1 year ago

18% GST Applicable On F-18 Drugs Used For Cancer Diagnosis: AAR

Live Law

The Uttar Pradesh Authority of Advance Ruling has held that 18% GST is applicable on F-18 drugs used for cancer diagnosis.The bench of Amit Kumar and Harilal Prajapati has observed that F18 is a radioisotope and fluorodeoxyglucose is a compound. The Uttar Pradesh Authority of Advance Ruling has held that 18% GST is applicable on F-18 drugs used for cancer …

Rate Gst Cancer Diagnosis Diagnostic Reagents Hsn F18

1 year, 4 months ago

18% GST Payable On Foam Cup Pad: AAR

Live Law

The Uttar Pradesh Authority of Advance Ruling has ruled that 18% GST is payable on foam cup pads.The bench of Amit Kumar and Harilal Prajapati has observed that the foam cup pad’ made of polyurethane, glue, and fabric, is to be classified under heading 39262091.The applicant is in the business of manufacturing highly specialised foam cup pads on state-of-the-art machines …

Articles Applicant Cup Foam Pads Pad Heading

1 year, 5 months ago

Why has India restricted imports of laptops and computers?

Firstpost

The ministry of commerce has stated that imports would be allowed against a valid licence and that imports under baggage rules would remain exempt. Experts say the move has been made to give a boost to local manufacturing keeping in mind the ‘Aatmanirbhar India’ concept The Centre has restricted the imports of laptops, tablets and personal computers. “Import of laptops, …

Personal Computers Imports Laptops Import Imported India Restricted Tech Crunch

1 year, 5 months ago

Import of laptops, tablets ‘restricted’, says govt. Here's why

Hindustan Times

The government has placed restrictions on the import of laptops, tablets and personal computers with immediate effect, the ministry of commerce said in a notification on Thursday. The notification read, “Import of laptops, tablets, all-in-one personal computers, and ultra small form factor computers and servers falling under HSN 8741 shall be ‘restricted’ and their import would be allowed against a …

Personal Computers Imports Tablets Restricted Restricted Imports Laptops Tablets Restricted Laptops Tablets Restricted Import

1 year, 5 months ago

Import of laptops, tablets ‘restricted’, says govt. Here's why

Hindustan Times

The government has placed restrictions on the import of laptops, tablets and personal computers with immediate effect, the ministry of commerce said in a notification on Thursday. {{^userSubscribed}} {{/userSubscribed}} {{^userSubscribed}} {{/userSubscribed}} The notification read, “Import of laptops, tablets, all-in-one personal computers, and ultra small form factor computers and servers falling under HSN 8741 shall be ‘restricted’ and their import would …

Personal Computers Imports Import Restricted Imports Baggage Rules

1 year, 6 months ago

‘Duty Credit Scrips’ To Be Excluded From The Value Of Exempt Supply To Compute ITC Reversal: AAR

Live Law

The Telangana Authority of Advance Ruling has ruled that "duty credit scrips" shall be excluded from the value of exempt supply.The bench of S.V. The Telangana Authority of Advance Ruling has ruled that "duty credit scrips" shall be excluded from the value of exempt supply. Kasi Visweswara Rao and Sahil Inamdar has observed that the relevancy of the turnover pertaining …

Duty Exempt Notification No Exempt Supply Credit Scrips Duty Credit Scrips

1 year, 8 months ago

Inter-State Supply Of Ambulances To Tripura Government Attracts 28% IGST: AAR

Live Law

The Telangana Authority of Advance Ruling has held that the supply of ambulances to the Tripura government attracts 28% IGST as it is an interstate supply.The bench of Kasi Visweswara Rao and Sahil Inamdar ruled that the liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of Section 12 …

Supply Vehicles Act Gst Itc Ambulances Tripura

1 year, 8 months ago

Wooden Ice Cream Sticks And Spoons Exigible To 12% GST: AAR

Live Law

The Karnataka Authority of Advance Ruling ruled that 12% GST is exigible on wooden ice cream sticks and wooden ice cream spoons.The two-member bench of M.P. The Karnataka Authority of Advance Ruling ruled that 12% GST is exigible on wooden ice cream sticks and wooden ice cream spoons. The applicant sought an advance ruling seeking the classification of the wooden …

Ice Cream Wooden Wood Sticks Spoons Hsn

1 year, 11 months ago

Administering Of COVID-19 Vaccine By Hospitals Attracts 5% GST: AAAR

Live Law

The Andhra Pradesh Appellate Authority for Advance Ruling has ruled that hospitals must pay 5% GST when administering the COVID-19 vaccine.The two-member bench of Sanjay Pant and M. Girija Shankar has observed that the administration of the COVID-19 vaccine is not an exempt supply as it is not covered under the definition of "healthcare services." The Andhra Pradesh Appellate Authority …

Healthcare Supply Services Vaccines Healthcare Services Covid Vaccine

2 years, 1 month ago

Centre working to fix gaps in airlines supply chain: Jyotiraditya Scindia

Live Mint

Union civil aviation minister Jyotiraditya Scindia said the government is open to easing rules to help Indian airlines boost capacity amid supply chain disruptions that have delayed deliveries of aircraft, engines, and other parts. In an interview, Scindia, who also oversees the steel ministry, said domestic steel producers would regain footprint in overseas markets after the export levy on the …

India Market Supply States Indian Demand Going

2 years, 2 months ago

"Coal rejects" Attracts 5% GST: Punjab AAR

Live Law

The Punjab Authority of Advance Ruling has held that "coal rejects" are to be classified under HSN 2701 and are taxable at 5% GST.The two-member bench of Varinder Kaur and Viraj Shyamkarn Tidke has observed that where the goods are being received in lots or instalments, the registered person shall be entitled to take credit upon receipt of the last …

Supply Coal Applicant Gst Raw Itc Cil

2 years, 3 months ago

HTP Kirloskar Power Sprayer Attracts 18% GST: AAR

Live Law

The Gujarat Authority of Advance Ruling has ruled that the 18% GST is payable on HTP Kirloskar Power Sprayer.The two-member bench of Amit Kumar Mishra and Milind Kavatkar has observed that HTP Kirloskar Power Sprayer's merit classification under HSN 8424 89 90 is covered under Entry No. The two-member bench of Amit Kumar Mishra and Milind Kavatkar has observed that …

Applicant Sprayer Hsn Htp Htp Kirloskar Power Sprayer Kirloskar Power

2 years, 4 months ago

Agricultural Manually Hand Operated Seed Dressing, Coating and Treating Drum Is Covered Under HSN Code 8436: AAAR

Live Law

The Gujarat Appellate Authority of Advance Ruling has held that the manually operated seed dressing, coating, and treating drum is covered within the description provided under the HSN Code 8436. The appellant applied for an Advance Ruling to determine the HSN and applicable tax on "Agricultural manually hand-operated seed dressing, coating, and treating drum". The appellant submitted that the manually …

Gst Seed Hand Dressing Appellant Drum Operated

2 years, 4 months ago

State Has No Public Duty To Inidcate HSN Code For GST Rate In Public Tender : Supreme Court

Live Law

The Supreme Court, on Tuesday, held that there is no public duty on the State to indicate HSN Code in public tender documents. Joseph and Hrishikesh Roy quashed the mandamus issued by the Allahabad High Court, inter alia, directing Central Government to verify the HSN Code from taxing authorities and indicate the same on bid documents, at the instance of …

India Supreme Court Tax Court Duty State Public

2 years, 5 months ago

GSTN Implement Mandatory Mentioning Of HSN Codes In GSTR-1

Live Law

The Goods and Service Tax Network has notified the implementation of the mandatory mentioning of HSN codes in GSTR-1. 78/2020 dated October 15, 2020, taxpayers must report a minimum of 4 digits or 6 digits of HSN Code in Table-12 of GSTR-1 based on their Aggregate Annual Turnover in the preceding fiscal year. Manual user entry of HSN or description …

Phase Gst Implement Gstn Taxpayers Hsn Code Hsn

2 years, 5 months ago

CBIC Clarifies On Concessional BCD Rate On Import Of Parts Used In Manufacturing LCD/LED TV Panels

Live Law

The Central Board of Indirect Taxes and Customs has issued a clarification on the concessional Basic Custom Duty rate on parts used in the manufacturing of Liquid Crystal Device and Light Emitting Diode TV panels. 50/2017-Customs dated June 30, 2017 provides for a concessional BCD rate of 5% for specified parts and subparts of LCD and LED TV panels. According …

Board Open Rate Led Cells 2022 Panels

2 years, 7 months ago

Air Circulation Fans Supplied To Poultry House For Providing Ventilation To Livestock Attracts 18% GST: Gujarat AAR

Live Law

The Gujarat Authority of Advance Ruling consisting of Arun Richard and Atul Mehta has ruled that the 18% GST is payable on air circulation fans supplied to poultry houses for the purpose of providing ventilation to livestock. Star Enterprise is in the business of supplying air circulation fans mainly to poultry houses for the purpose of providing ventilation to livestock, …

Fans Poultry Houses

2 years, 9 months ago

'Ready to Eat' Popcorn Sold In Retail Packages Attracts 18% GST: AAR

Live Law

The Telangana Authority of Advance Ruling, consisting of members B. Raghu Kiran and S.V. Kasi Visweswara Rao, has ruled that 18% GST is payable on 'ready to eat' popcorn sold in retail packages. "Ready to eat" popcorn is obtained by popping the maize corn using a heating process, which is subsequently coated with palmolene oil, salt, natural or artificial flavouring, …

Eat Entry Popcorn Rte Heading Retail Packages Ready To Eat

2 years, 10 months ago

Printing Of Pamphlet/Leaflet Falls Under The Category Of Supply Of Service, Attracts 18% GST: AAAR

Live Law

The Daman Appellate Authority of Advance Ruling consisting of Gaurav Singh Rajawat and Seema Arora while upholding the ruling of the Authority of Advance Ruling, held that printing of pamphlet/leaflet falls under the category of supply of service and it attracts GST at the rate of 18%. The Delegation of the federation of Master Printers, to which the appellant is …

Supply Printing Service Gst Category Goods Pamphlet

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Search results for hsn

Simplify India’s GST regime: The case for it is clear and it’s time to act

Purpose & Function Of Product Is Relevant For Classification Under 'Customs Tariff' Heading, Not Tech Used In Such Product: Delhi High Court

MP meets Finance Minister, seeks GST exemption for black pepper

Delhi High Court Grants Relief Of As Low As 5% IGST On Import Of Dialysis Machines By FMC India

Re-Sellers Of Machine Adopted Same Classification As Seller: Kerala High Court Quashes Penalty Under KVAT Act

18% GST Applicable On F-18 Drugs Used For Cancer Diagnosis: AAR

18% GST Payable On Foam Cup Pad: AAR

Why has India restricted imports of laptops and computers?

Import of laptops, tablets ‘restricted’, says govt. Here's why

Import of laptops, tablets ‘restricted’, says govt. Here's why

‘Duty Credit Scrips’ To Be Excluded From The Value Of Exempt Supply To Compute ITC Reversal: AAR

Inter-State Supply Of Ambulances To Tripura Government Attracts 28% IGST: AAR

Wooden Ice Cream Sticks And Spoons Exigible To 12% GST: AAR

Administering Of COVID-19 Vaccine By Hospitals Attracts 5% GST: AAAR

Centre working to fix gaps in airlines supply chain: Jyotiraditya Scindia

"Coal rejects" Attracts 5% GST: Punjab AAR

HTP Kirloskar Power Sprayer Attracts 18% GST: AAR

Agricultural Manually Hand Operated Seed Dressing, Coating and Treating Drum Is Covered Under HSN Code 8436: AAAR

State Has No Public Duty To Inidcate HSN Code For GST Rate In Public Tender : Supreme Court

GSTN Implement Mandatory Mentioning Of HSN Codes In GSTR-1

CBIC Clarifies On Concessional BCD Rate On Import Of Parts Used In Manufacturing LCD/LED TV Panels

Air Circulation Fans Supplied To Poultry House For Providing Ventilation To Livestock Attracts 18% GST: Gujarat AAR

'Ready to Eat' Popcorn Sold In Retail Packages Attracts 18% GST: AAR

Printing Of Pamphlet/Leaflet Falls Under The Category Of Supply Of Service, Attracts 18% GST: AAAR