Topic
Classification of goods and services and the applicable rate of tax.
4 rulings found
AAR Gujarat
Where applicant is engaged in supply of Ophthalmic Binocular Surgical Microscope and WHO Priority Medical Devices Information System describes same as electrically powered ophthalmic magnification instrument designed for use during ophthalmic surgical procedures, product is classifiable under Tariff Heading 9018 and covered by Entry No. 483 of Schedule I of Notification No. 09/2025 Central Tax (Rate), attracting GST at 5 per cent
AAAR West Bengal
Where assessee traded in sun-cured tobacco leaves procured from farmers and supplied them as such after grading, bundling, and butting, with no process altering leaf character, such supplies remained tobacco leaves under Heading 2401, regardless of curing stage, and were classifiable as tobacco leaves attracting 2.5 per cent CGST and 2.5 per cent SGST
Madras High Court
GST notifications under Sections 9 and 11 must conform to GST Council recommendations; addition of phrase “enforceable right in court of law” for taxing unregistered pulse brands exceeded Council’s 21st meeting recommendation and was held ultra vires, violating cooperative federalism. GST: GST Council has power only to recommend under Article 279A and lacks any express or implied power of ratification; purported ratification in 22nd meeting could not validate notifications levying tax issued beyond its recommendations, as ratification cannot cure an act which is void ab initio
Madras High Court
Where petitioner, a tobacco trader, only sprinkled jaggery water, shade dried and bulked raw tobacco without altering its essential character, such activity did not amount to manufacture and product remained unmanufactured tobacco classifiable under CETH 2401 20 90, not under 2403 99 10 or 2403 99 90; thus, higher cess was not applicable