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Articles for Hsn

Purpose & Function Of Product Is Relevant For Classification Under 'Customs Tariff' Heading, Not Tech Used In Such Product: Delhi High Court
1 month 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
Delhi High Court Grants Relief Of As Low As 5% IGST On Import Of Dialysis Machines By FMC India
8 months, 1 week 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
Re-Sellers Of Machine Adopted Same Classification As Seller: Kerala High Court Quashes Penalty Under KVAT Act
11 months, 1 week 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
18% GST Applicable On F-18 Drugs Used For Cancer Diagnosis: AAR
11 months, 3 weeks 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
18% GST Payable On Foam Cup Pad: AAR
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
Outlawing India’s tech tariffs
1 year, 7 months ago

Outlawing India’s tech tariffs

The Hindu  

On the complaints brought by the European Union, Japan, and Taiwan, three World Trade Organization dispute settlement panels have found India’s tariffs on certain information and communication technology products such as mobile phones inconsistent with India’s WTO obligations. Accordingly, the panels held that India’s Goods Schedule, not the ITA, is the source of India’s legal obligations on tariffs, including on …

India Trade Products Schedule Goods Ict Tariff
Wooden Ice Cream Sticks And Spoons Exigible To 12% GST: AAR
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
Jessica Simpson, 42, poses with daughter Maxwell, 10, and mom Tina, 62
2 years, 1 month ago

Jessica Simpson, 42, poses with daughter Maxwell, 10, and mom Tina, 62

Daily Mail  

Jessica Simpson posted a sweet family photo to Instagram on Thursday evening. It was three generations of Simpson women: Jessica, 42, was joined by her mother Tina Simpson, 62, as well as her daughter Maxwell Drew Johnson, 10. It was three generations of Simpson women: Jessica, 42, was joined by her mother Tina Simpson, 62, as well as her daughter …

Party Feel Her Daughter Tina Maxwell Simpson Birdie
Modified Vapour Absorption Chiller Machine Cannot Be Categorized As 'Heat Pump' To Avail Concessional Excise Tariff Benefit : Supreme Court Upholds CESTAT Judgment
2 years, 1 month ago

Modified Vapour Absorption Chiller Machine Cannot Be Categorized As 'Heat Pump' To Avail Concessional Excise Tariff Benefit : Supreme Court Upholds CESTAT Judgment

Live Law  

The Supreme Court observed that a Modified Vapour Absorption Chillers cannot be categorized as a Heat Pump to avail concessional tariff benefits under Central Excise Tariff Act, 1985.Customers do not purchase MVAC because it produces hot water and in commercial parlance it is used for air conditioning and refrigeration and not at all for heating purpose, the bench of Justices …

Water Heat Purpose Hot Machine Product Tariff
HTP Kirloskar Power Sprayer Attracts 18% GST: AAR
2 years, 2 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
Supply Of Ayurvedic Products Under AYUSH Department Licences Attracts 12% GST: AAR
2 years, 3 months ago

Supply Of Ayurvedic Products Under AYUSH Department Licences Attracts 12% GST: AAR

Live Law  

The Telangana Authority of Advance Ruling has ruled that 12% GST is payable on the supply of ayurvedic products under AYUSH department licences.The two-member bench of B. Raghu Kiran and S.V. Kasi Visweswara Rao has observed that the products which are used for care are treated as "cosmetics" and therefore taxed at 18% GST. The Telangana Authority of Advance Ruling …

Products Ayush Ayurvedic Hsn Supply Of Ayurvedic Products Under 12 Gst Department Licences
Agricultural Manually Hand Operated Seed Dressing, Coating and Treating Drum Is Covered Under HSN Code 8436: AAAR
2 years, 3 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
State Has No Public Duty To Inidcate HSN Code For GST Rate In Public Tender : Supreme Court
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
GSTN Implement Mandatory Mentioning Of HSN Codes In GSTR-1
2 years, 4 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
CBIC Clarifies On Concessional BCD Rate On Import Of Parts Used In Manufacturing LCD/LED TV Panels
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
18% GST Payable On 'Pattadar Pass Book Cum Title Deed' ; Karnataka High Court Upholds AAR Ruling
2 years, 7 months ago

18% GST Payable On 'Pattadar Pass Book Cum Title Deed' ; Karnataka High Court Upholds AAR Ruling

Live Law  

The Karnataka High Court bench of Justice S. Sujatha and Justice Shivashankar Amarannavar, while upholding the ruling of the Authority of Advance Ruling, held that 18% GST is payable on 'pattadar pass book cum title deed'. The petitioner arranged for the material required for the printing and supply of the Pattadar Pass Book cum Title Deed as per the agreement …

Title Land Pass Book Ruling Kar Gst
Centre to Release Rs 20,000 Cr to States as GST Compensation, Cess to Be Levied Beyond 2022
4 years, 2 months ago

Centre to Release Rs 20,000 Cr to States as GST Compensation, Cess to Be Levied Beyond 2022

News 18  

The Centre on Monday said it will tonight release Rs 20,000 crore to states on account of GST compensation dues. Briefing reporters after the meeting of the 42nd GST Council here, Finance Minister Nirmala Sitharaman said the states which received less apportionment of Integrated GST for 2017-18, the Centre will next week transfer a cumulative Rs 24,000 crore to them. …

Finance Compensation Tax States Council Crore Centre
Alcohol-Based Hand Sanitizers Attract 18% GST; No Exemption For 'Essential Commodities' : AAR Goa [Read Order]
4 years, 5 months ago

Alcohol-Based Hand Sanitizers Attract 18% GST; No Exemption For 'Essential Commodities' : AAR Goa [Read Order]

Live Law  

On an application for advance ruling by the Springfields Distilleries, the Goa Bench of the Goods and Service Tax Authority for Advance Ruling has ruled that the alcohol based hand sanitizers will attract 18% of GST.The applicant Springfields Distilleries, a registered partnership firm under the business of manufacturing Hand Sanitizers, approached the authority for. On an application for advance ruling …

Applicant Rate Ruling Bench Essential Gst Goods