TMI BlogRATE OF TAX ON DENTISTS' CHAIRS, INSTRUMENTS & APPLIANCESX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear experts, Please clarify the HSN Code and the rate of GST with relevant notification issued by the GOI on the following goods: 1] Dentists' Chairs. 2] Instruments and appliances used in dental sciences. If possible, any rulings on the classification of above goods rendered during pre or post GST regime. - Reply By KASTURI SETHI - The Reply = Sh.Sadanand Bulbule Ji, Dear Sir, Dentists' Chairs and Instruments and appliances used in dental sciences are classified under HSN Code 9018 attracting Goods - Rates of Tax - Schedule 2 - IGST @ 12% - CGST @ 6% -SGST / UTGST @ 6% vide Notification No.1/17-CT(R) dated 28.6.17 as amended up to 28.2.23 ( Notification No.3/23-CT(R) dated 28.2.23 (at serial no.218). Regarding case laws pertaining to pre-GST period, it will consume time. I shall share here at the earliest. I - Reply By KASTURI SETHI - The Reply = Dear Sir, As per Notes No.1(ij) to Chapter 94 of Central Excise Tariff Act, 1985 (as on 02.02.2017) Section XX Misc. Manufactured Articles Chapter 94 does not cover, dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons ( heading 9018 ). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Reply By KASTURI SETHI - The Reply = Chapter No. 94 of Customs Tariff Act, 1975 Section Notes: SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES NOTES : 1. This Chapter does not cover : (a) pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63; (b) mirrors designed for placing on the floor or ground [for example, cheval -glasses (swing-mirrors)] of heading 7009; (c) articles of Chapter 71; (d) parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 8303; (e) furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452); (f) 6 [ lamps or light sources and parts thereof ] of Chapter 85; (g) furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of 1 [ heading 8519 or 8521 ] (heading 8522) or of headings 8525 to 8528 (heading 8529); (h) articles of head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 8714; (ij) dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018); (k) articles of Chapter 91 (for example, clocks and clock cases); 3 [ or ] (l) toy furniture or toy 7 [ luminaires and lighting fittings ] (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than 8 [ lighting strings ] ) such as Chinese lanterns (heading 9505). 4 [ or ] 5 [ (m) monopods, bipods, tripods and similar articles (heading 9620) ] - Reply By Sadanand Bulbule - The Reply = Respected Sir At the outset, thank you very much for your meaningful reply. I have examined the Customs Tariff details appended to the Chapter No. 94 of the Customs Tariff Act, 1975 and it excludes some of the goods from the purview of the Chapter 94 as mentioned in your second reply. And one of such excluded goods are dentists's chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018) . However, with such classification of goods under the Customs Tariff Act, 1975 , which is internationally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable, how the GST Notification No. 1/2017 could include Dentists's Chairs under the category of HSN 9402 attracting 18% tax on it and why it is not classified under HSN 9018 attracting 12% tax? Few AAR have also ruled that Medical furniture including dentists chairs are taxable @ 18% tax again based on the HSN 9402 only. Is such classification of Dentists' Chairs when specifically excluded from the purview of Chapter 94 not against the Customs Tariff Act, 1975 , being the base Act for all secondary statutes? Will it not pave the way for expensive litigation? Section 9[1] of the CGST Act authorizes the GOI to notify the rates of tax. But it cannot authorize the GOI to amend the CTH or translocate the entries therein. So naturally following sub-questions arise: Can the notification issued under the GST Act override the Customs Tariff Act, 1975 ? Whether the adjudicating authorities are required to follow the notification issued by the GOI or the Customs Tariff Act to determine the correct rate of tax under Section 73 / 74 of the GST Act ? Here is a huge scope to throw flood light on the above questions. Experts to ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plore the possibilities - Reply By Sadanand Bulbule - The Reply = Dear all The taxpayers having classified Dentists' Chairs under HSN 9018 [eligible for 12% tax] genuinely relying on the Customs Tariff Act,1975 are facing fiery notices issued by the department. There is no change in the Customs Tariff Act, 1975 as far as this issue is concerned post GST regime. So I take this opportunity to draw the deep attention of the Hon'ble CBIC and the GOI to clarify the real position with a big picture to avoid needless litigation. Otherwise the taxpayers would bleed as usual due to massive confusion created. Dark clouds surrounding this issue need to be melted down paving the way for bright sunlight. This is purely my personal opinion subject to self-correction. - Reply By KASTURI SETHI - The Reply = Sh.Sadanand Bulbule Ji, Sir, My views are as under :- Q. No.1 :Can the notification issued under the GST Act override the Customs Tariff Act, 1975 ? Ans. No. There should be harmony between Act and Notification. The Central Govt. has power to increase or decrease rate of duty or grant full exemption or conditional exemption inasmuch as the guiding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factor is public interest and monitoring economy of the nation. See judgement of Supreme Court in the case of UOI Vs. Jalyan Udyog reported as 1993 (9) TMI 108 - SUPREME COURT. . Section 25(1) is a part of the enactment and must be construed harmoniously with the other provisions of the Act. The power of exemption is variously described as conditional legislation [See Jalan Trading Co. Pvt. Ltd. v. Mill Mazdoor Sabha ( 1966 (8) TMI 64 - SUPREME COURT ) and Hamdard Dawakhana v. Union of India ( 1959 (12) TMI 41 - SUPREME COURT ) ] and also as a species of delegated legislation. Whether it is one or the other, it is a power given to the Central Government to be exercised in public interest. Such a provision has become a standard feature in several enactments and in particular, taxing enactments. Since the Parliament cannot constantly monitor the needs of and the emerging trends in the economy and is in no position to engage itself in day-to-day regulation and adjustment of import-export trade accordingly, power is conferred upon the Central Government to provide for exemption from duty of goods, either wholly or partly and with or without conditions, as ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be called for in public interest. We see no warrant for reading any limitation into this power. If the public interest demands that the exemption should be absolute, the Central Government can do so. Similarly, if the public interest demands that exemption should be granted only subject to certain conditions it can provide such conditions. Then again if the public interest demands that conditions specified should relate to a stage subsequent to the date of clearance it can do so. The guiding factor is the public interest. The power given by Section 25 to the Central Government to specify conditions which may even relate to a stage subsequent to the clearance of goods clearly shows that the power of exemption can be used even for altering the relevant date prescribed by Section 15. It is this very position which has been clarified by sub-section (3) introduced in the year 1983. In our opinion, sub-section (3) does not provide anything new. It merely elucidates and makes express what is implicit in sub-sections (1) and (2). We are equally unable to agree that a legal fiction can be created only by a legislature and not by the executive. Here the Central Government is exercising a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower conferred upon it by the Parliament. The provision conferring such power does contemplate and empower the Central Government to create such a fiction, as explained hereinabove. Sub-section (1) as well as sub-section (3) place the matter beyond any doubt. To repeat, the nature of power under Section 25 is conditional legislation or a species of delegated legislation : an exemption notification under Section 25 is not an executive act. No decision has been brought to our notice in support of the said contention - which is raised only in the written submissions. [paras 22, 23] Q. No. 2 :Whether the adjudicating authorities are required to follow the notification issued by the GOI or the Customs Tariff Act to determine the correct rate of tax under Section 73 / 74 of the GST Act ? Ans. The Adjudicating Authorities should use their cognitive powers ! (To be continued) - Reply By Sadanand Bulbule - The Reply = Dear Sir The CEGAT,New Delhi in its ruling dated 13/06/1997 rendered in the case of Dental Surgical Equipment Co Pvt Ltd Vs. Collector of Customs,Bombay [1997 (6) TMI 230] has held that, Dentists' chair when incorporates dental equipment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be classifiable under HSN 9018 . Since there is no change in the Customs Tariff Act,1975 , in my considered opinion, the ratio of the above ruling shall apply for the purpose of the GST Act and eligible for 12% tax on Dentists' Chair incorporating dental equipment like spittoons etc , which are excluded from the CTH Chapter 94 . Secondly, whenever there is legal fiction in the interpretation of the statutes, the benefit should always go to the assessee. Experts are invited to offer comments. - Reply By KASTURI SETHI - The Reply = In continuation of my earlier reply, Dentist's chair/Dental Chair cannot be classified under Chapter 94 which is meant for articles of furniture etc. on the following grounds (i) Dental Chair is not an article of furniture because it is special kind of tool without which a dental surgeon would not be able to perform his job as a dental surgeon --- (Sale Tax Case ) State of Gujarat Vs. Lax Tools Manufacturing reported as 1978 (12) TMI 175 - GUJARAT HIGH COURT. (ii) Dental chair's primary purpose is NOT to enable the patient to sit comfortably in it but to enable the dentist to give proper treatment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to his patients. Dental chair cannot be regarded an item of furniture but as a specially designed equipment to enable proper dental treatment to be given to patients---- CST Vs. Associated Dental Medical Supply--1975 (11) TMI 140 - BOMBAY HIGH COURT. (iii) Basic character, function and use is more important than name used in trade parlance -----Supreme Court in the case of CCE Vs. International Tobacco reported as 2008 (9) TMI 66 - SUPREME COURT Here the end use is treatment of teeth using Dentist's chair and Dental chair. While using the articles of furniture we feel relaxed, cosy, comfortable, stress-free and enjoy . whereas while using dentist' s chair or dental chair we do not feel such relaxation, comfort and enjoyment. The purpose of both the chairs is treatment of teeth . Hence these chairs have been specifically excluded from Chapter 94 since the enactment of Central Excise Tariff Act, 1985 i.e. 28.2.1986 and the same language has been carried forward in GST regime by way of Customs Tariff Act, 1975 . To be continued - Reply By KASTURI SETHI - The Reply = Dear Sir, BURDEN OF PROOF If the department wants to classify goods in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tariff bearing higher rate of duty, the burden of proof is on the department to establish the same.----- Bombay High Court in the case of Kirloskar Oil Engines Ltd. Vs. UOI - 1990 (9) TMI 89 and 2 000 (6) TMI 474 - CEGAT, KOLKATA Bhairamal Gopiram Vs. CCE , 2014 (12) TMI 33 - CESTAT MUMBAI Onus of establishing that an article falls in a particular tariff lay upon the Revenue-----Even if evidence produced by the assessee is rejected, the appeal of the assessee has to be allowed as the revenue has not discharged the onus of establishing a classification-- --Supreme Court in the case of Hindustan Ferodo Ltd. Vs.CCE 1996 (12) TMI 49 - SUPREME COURT, CCE Vs. Vicco Laboratories - 2004 (12) TMI 92 - SUPREME COURT and relied in Relied in 2021 (12) TMI 490 - CESTAT MUMBAI Relied in 2022 (1) TMI 468 - CESTAT AHMEDABAD Relied in 2021 (12) TMI 13 - CESTAT NEW DELHI Referred in 2022 (2) TMI 854 - CESTAT ALLAHBAD Relied in 2022 (5) TMI 1393 - CESTAT MUMBAI Relied in 2022 (6) TMI 928 - CESTAT MUMBAI Relied in 2017 (5) TMI 592 - SUPREME COURT Followed in 2016 (10) TMI 665 - CESTAT NEW DELHI To be continued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . - Reply By KASTURI SETHI - The Reply = Dear Sir, Relevance of end-use for classification of the goods Where the classification is related to the function of the goods, the predominant use of those goods is very important and relevant----CEGAT in the case of Union Carbide Vs.CC reported as 1985 (10) TMI 195 - CEGAT, NEW DELHI . - Reply By KASTURI SETHI - The Reply = Sh.Sadanand Bulbule Ji, Sir, With reference to our above discussion, I further opine as under : Chapter Note of Chapter 94 Of Customs Tariff Act,1975 which excludes Dentists'. Chairs from Chater 94 for classification under Chapter/Heading No. 9018, is part of the Customs Tariff Act, 1975 . Since Chapter Notes and Section notes are part of the Act and these have full statutory backing, so these Section Notes and Chapter Notes have an overriding force over the respective headings and sub headings. It has been held so in a plethora of judgements including Hon'ble Supreme Court. Hence I am of the view that if dentist chair is used for the purpose other than dental treatment, it will be classified under 94 and if it is used for dental treatment it is classifiable under 901 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 . For example Dentist chairs which are used in offices, conference rooms, exhibitions, social functions etc. The best , example is that the host of KBC Quiz programme and the contestants both use Dentist Chair for the purpose other than dental treatment. Such dentist chair will attract GST @18% (keeping in view use as an article of furniture) and the dentist's chair for use by doctors in clinic will attract GST @12% as per Chater 94 and Chapter 90 respectively read with Notification No.1/17-CT(R) as amended. Disclaimer All the above replies posted above contain my personal views and are for educational and instructional purpose with an intent to enlarge horizon of knowledge on the issue of the visitors of TMI website. My above views are not meant for legal/court purpose. - Reply By KASTURI SETHI - The Reply = Here it is pertinent to mention that, Rules and Notification cannot override an Act and cannot be derogatory to the object of the Act .------- Supreme Court in the case of UOI Vs. Jalyan Udyog - 1993 (9) TMI 108 - SUPREME COURT - Reply By Sadanand Bulbule - The Reply = Dear Sir ji One question, many answers! I am overwhelmed by your conti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nuous replies which reflect your deep efforts to give the strong and functional opinions even for a weak question. You have shown that, the truth of law is always beautiful. You have never kept the cards close to your chest. So you have placed them on the table.Your such legacy is doing great service to the needy. You have high confidence in judicial judgements which have upheld the incontrovertible truth of facts. Sir, you have changed the format of answering the query--raising the bar of excellence.Your contribution to TMI is really magnificent. The visitors of TMI are truly enriched including me. May your tribe increase. I remain grateful. Warmest regards. - Reply By Sadanand Bulbule - The Reply = Dear all My personal conclusion on Dentists chairs incorporating dental appliances of heading 9018 or dentists' spittoons ( heading 9018 ) is as under: A. The rates of tax imposed on goods by the GST Act are governed by the Customs Tariff Act, 1975 , classifiable under specific HSN/CTH Code or any law/notification relating to the Customs Act enacted and in force at any time since the first day of July 2017. And they shall be deemed to have been always ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... binding upon the assessees and the adjudicating authorities under the GST Act in respect of those goods. B. From the analysis of all the above replies, it is gathered that the immunity of 12% GST stands extended to Dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons ( heading 9018 ) in terms of Notification No. 1/2017 . When properly interpreted the opening statutory notes appended to the Chapter 94 of the Customs Tariff Act, 1975 would mean that the immunity of 12% tax granted by the GOI on recommendation of the GST Council is only in respect of Dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons ( heading 9018 ). C. In other words, there is no such immunity of 12% tax to the Dentists chairs not incorporating dental appliances or dentists spittoons and they, therefore, continue to be taxable @ 18% under HSN 9402 . Thus it is a conditional immunity of 12% tax. This distinguishing condition has to be borne in mind in view of the opening statutory notes contained in Chapter 94 of the Customs Tariff Act, 1975 . D. It will appear that Chapter 94 of the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tariff Act, 1975 has made elaborate provisions to exclude some of the specific goods from the purview of HSN 9402 for specific reasons in the wisdom of Parliament. Thus there can be no manner of doubt on the rate of @12% tax on Dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons ( HSN 9018 ). - Reply By KASTURI SETHI - The Reply = I Sh.Sadanand Bulbule Ji, Sir, First of all, I am highly thankful to you for your compliments. Further, question is one and answer is also one inasmuch as it is posted in piecemeal. I always avoid lengthy answer. If the answer is brief, the element of interest persists otherwise nobody has time to peruse a lengthy answer. Only the querist will read a lengthy answer and not other visitors. I always follow the phrase, ''Brevity is the Soul of Wit''. coined by Shakespeare and used as dialogue in his play, 'Hamlet' . Regarding 'not keeping the cards close to your chest' I am of the firm belief that knowledge is power, if shared otherwise it will rust. Sir, Your question cannot be termed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s weak question. Your question is thought provoking and challenging and interesting which will solve the problem of other readers/assessees. No question is weak . It opens new avenues for further search. Thus you enrich yourself and the readers. Thanks and regards for your best wishes. I am also indebted to you for devoting your precious time for studying my replies word for word. Really you have boosted my morale. - Reply By KASTURI SETHI - The Reply = Sh. Sadanand Bulbule Ji, Sir, This is with reference to conclusion arrived at serial number 14 dated 15.9.23, after delving into your interpretation, analysis and conclusion there is not even an iota of doubt that Dentists' Chairs used specifically for dental treatment by the dentist is classifiable under Chapter/Heading No. 9018 attracting GST @ 12% and these cannot be classified under Chapter 94 , these being specifically excluded from Chapter 94 . Notification No.1/17-CT(R) dated 28.6.17 (as amended) is aligned with the Customs Tariff Act as made applicable to GST Acts. Hence it cannot be read in isolation f rom the Tariff Act. This no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification is not independent of the Customs Tariff Act / GST ACTs Sir, If your client has received Audit Report or SCN demanding GST @ 18% for Dentists' Chair the matter should be brought to the Notice of the Chairperson, GST Council on the basis of your conclusion arrived at after a lot of deliberations. On the basis of your conclusion I am cock-sure that your client is very strong on merits and the issue must be fought - Reply By Sadanand Bulbule - The Reply = Dear Sir ji You have dispelled all the dark clouds surrounding this query and brought back the bright sun-shine. The huge tax dust gathered on the Dentists' chairs is removed once for all. Taxes do not stem from fictional or disinformed or polluted interpretation of facts. Rather it misleads. Synthetic interpretation of facts has dangerous implications. Taxation is not a game to hit the jackpot. Tax Adjudication is a process of sensible conversation on records with empirical evidence. With this, I request all the stake-holders to derive the best benefit of this marathon discussion. Once I remain grateful to Sri. K L Sethi sir ji for spreading his deep knowledge on TMI. - Reply By Sadanand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bulbule - The Reply = Dear all Please refer the General Rules for the Interpretation of the First Schedule to the Customs Tariff Act,1975 . And also refer the judgement dated March 29, 2023 of the Hon ble Supreme Court rendered in the case of CCE, Aurangabad Vs. Videocon Industries Ltd reported in 2023 (3) TMI 1338 - Reply By KASTURI SETHI - The Reply = Sh.Sadanand Bulbule Ji, Sir, I have perused the judgement of Hon'ble Supreme Court posted at serial no. 18 dated 17.9.23. Since analogy is the same , this judgement is squarely applicable to the issue raised by you. This judgment will serve as cherry on the cake and hence will further cement your reply to the letter or SCN. So you must place reliance on this judgement also. - Reply By KALLESHAMURTHY MURTHY - The Reply = Sri Sadanand Bulbule Sir, I have read the discussions on TMI relating to the rate of tax applicable to the Dentist's Chair. You are well aware of the Notification 1/ 2017 dt. 28-06-2017 wherein under Schedule for tariff 9% under CGST Act classified the Dentist's Chair under ordinary furniture. No doubt Dentist's chair is not to be called as f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urniture but a piece of medical equipment. But the question is not about the nomenclature but about the rate of tax to be charged on a dentist's chair. Sri Kasturi Sethi Ji and you have discussed very well with relevant provisions. My question is, leaving the provision of the Excise Tariff Rate and the provisions under GST, which put confusion in deciding the rate of tax by the Audit Officer or Adjudicating Authority. The Dentist's Chair is not directly classified with its name but is just mentioned under examples in brackets in the Notification. However, what was the intention of the Council to bring it into the tax rate of 18% or as per discussions on the TMI Forum it is taxable goods at the rate of 12%? - Reply By Sadanand Bulbule - The Reply = Dear Sri Murthy Sir Thank you so much for your response to the discussion on the subject issue. You have raised a good question. Let me try to answer like this: 1. The provisions of the Customs Tariff Act are inextricably interwoven with the GST Act to bring parity, to make the things simpler, for easy identification of goods and to reduce the number of disputes. As such they cannot be separated. Consequently under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e GST Act , there is no provision to translocate the goods from one HSN to another nor is it permitted for the purpose of generation of higher revenue. 2. The Customs Tariff Act is predominantly binding both on the adjudicating authorities and the taxpayers under the GST Act . Keeping this governing principle in mind, I opine that, the subject Dentists chairs incorporating dental appliances or dental spittoons do fall under HSN 9018 and accordingly it attracts 12% tax thereon. This fact is not debatable. Even prior to the dawn of the GST regime, it was dutiable at 12% under the Customs Tariff Act and the same legacy has been continued since 01/07/2017, the birth of GST era. Therefore there is no basis to classify the subject goods under HSN 9402 . A perusal of the opening 'Notes' appended to the Chapter 94 of the Customs Tariff Act , as referred in our joint discussion, clearly establishes that, the GOI Notification No. 1/2017 has specifically taken care of the subject dentists chairs incorporating dental appliances or dental spittoons classifiable under HSN 9018 which has been specifically united with the Custom Tariff Act . The definition of ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dutiable goods' under Section 12 of the Customs Tariff Act means the goods, which are specified in the First Schedule of the Customs Tariff Act and which are subjected to the Customs Duty can alone be treated for payment of appropriate rate of tax under the GST Act too. 3. To put the entire discussion in few lines, the classification of goods under the GST Act has to be decided as per the Customs Tariff Act , its section notes, chapter notes and HSN explanatory notes alone. Here the Customs Tariff Act is the principal Act for classification of goods and determination of proper rate of tax under the GST Act . Other than the Customs Tariff Act , there is no alternative statutory mechanism to classify the goods for determination of proper rate of tax under the GST Act . Here I take the support of the judgement dated September 23, 2005 of the Hon ble Supreme Court rendered in the case of Anand Nishikawa Co. Ltd Vs. Commissioner of Central Excise, Meerut reported in 2005 (9) TMI 331 . 4. So applying the ratio of the well settled judgements of the Hon ble Supreme Court, the subject goods, namely, Dentists chairs , incorporating dental appliances or dental spi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttoons are the integral part of the dentists chairs without which they are incomplete and non-operational. Therefore I intend to classify them under HSN 9018 . On this analogy only, the opening statutory notes to the Chapter 94 of the Customs Tariff Act has specifically excluded dentists chairs incorporating dental appliances or dental spittoons from classification of furniture falling under HSN 9402 . 5 As far as your query on the confusion of the adjudicating authority is concerned, my view is like this: Adjudication is not fictional. It is real. According to the prevailing data base of disputes, two-thirds of taxpayers feel that their adjudication rarely or never concluded in the interest of facts/law. Rather it is concluded for the revenue generation. This disillusionment is higher under the GST Act than average in the subsumed Acts. It is an alarm bell we cannot ignore. But today it is making us aware of the depth of change required. It is high time to change the way of adjudication, change of mind-set and it needs to be changed now. The adjudication process needs to develop its spine for honest and sustainable decisions and to remove institutional mistakes. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f there is no random adjudication, then there is the proper adjudication which is based on definite set of rules and regulations. Adjudication means submitting to the truth and fighting for the truth. 6. The Hon ble Supreme Court in number of its judgements has reiterated that, the concept of adjudication fairness is not one-way street. It requires the adjudicating authority to furnish the copies of the documents upon which reliance has been placed .. the documents in possession of the adjudicating authority before forming an opinion. To this extent the principles of natural justice and concept of fairness are required to be the essential functions of the adjudicating authority. Therefore to make the GST Act result oriented as far as classification of goods is concerned, the principal Act, namely, the Customs Tariff Act , 1975 has to be applied simultaneously in symphonic manner. In doing so, no synthetic product would emerge. This inspiration is derived from Article 265 of the Indian Constitution --- No tax shall be levied or collected except by authority of law . 7. To conclude, the opening statutory notes to the Chapter 94 does not speak about the nom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enclature of the goods but its essential identity and functionality of Dentists chairs incorporating dental appliances or dental spittoons which are used/usable only in dental science/hospitals/colleges and the like. Therefore they are to be classified under HSN 9018 . I firmly stand by my entire discussion and conclusion. 8. TMI discussion forum is not a Court to rely upon it completely. It only guides to the needy. It is for the readers to take what suits to their taste. 8. Regarding the intent of the GST Council to bring such goods under the category of 18% tax, I am a too small person to calibrate it. Better the GST Council should come out with a White Paper on it. Further I bring it to your kind attention that, whether the GST Council has such authority to classify the goods is a question pending in the Hon ble Delhi High Court. Since the matter is sub-judice, I refrain from commenting further. Sir, you are at liberty to post your valuable comments, if any. - Reply By KALLESHAMURTHY MURTHY - The Reply = Sri Sadanad Bulbule Sir, I am very much thankful to you sir, for your immediate response and for enlightening me about the law. It is also my honest vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w that No tax shall be levied or collected except by authority of law and at the same should not leave exigible revenue. This has been learnt from BA Naniappa you might know him. I have followed this principle when I was working in the department and even today. Unnecessarily, we should not burden businessmen on their genuine factors. The discussion made here on the Dentist's Chair is very interesting but unable to come to a stand since parts are taxable at 12% but the manufactured unit is liable to tax at 18%. This is my personal view and for my knowledge. With respect and regards. - Reply By KASTURI SETHI - The Reply = Sh.Kalleshamurthy Murthy Ji, Sir, I am very happy with your coming on and outpourings on the issue. W..r.t. your observations, views and analysis at serial nos. 20 22 both dated 19.9.23, please oblige me by replying to my questions detailed below for enlarging my horizon on the issue :- (i) What is the intention of the legislature in excluding dentists' chairs from Chapter 94 by way of Chapter Note 1 (ij) ibid ? (ii) Are Chapter Notes of respective Chapters not an integral part of the Customs Tariff Act (as made applicable to GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Acts) ? (iii) The Central Govt. has powers to reduce or increase the rate of tax by way of Notification. Should the notification not synchronize with the Tariff Act ? (iv) Can any notification be contrary to Chapter or Chapter Note or Section Note or override the Act ? Thanks regards. - Reply By KALLESHAMURTHY MURTHY - The Reply = This has reference to S. No. 20 dated 20-09-2023 of TMI. Dear Kasturi Sethi Ji, Sir, I am much obliged to your kind reference. It is true that the rate of taxes is identified based on the Excise Tariff and HSN Code. (i) What is the intention of the legislature in excluding dentists' chairs from Chapter 94 by way of Chapter Note 1 (ij) ibid? In my view, the intention of the Legislature is to levy tax on Dentist's chairs @18% as revealed from the following Notification. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.1/2017-Central Tax (Rate) New Delhi, dated the 28th June, 2017 Schedule III 9% Sl. No. 436 Tariff Code 9402 : Medical, surgical, dental or veterinary furniture (for example, operating tables, examinati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on tables, hospital beds with mechanical fittings, dentists' chairs ); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles. As per Chapter 94 (MISCELLANEOUS MANUFACTURED ARTICLES) Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated building. NOTES : 1 . This Chapter does not cover: - . (ij) dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018 ); 2. The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground . The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other: (a)Cupboards, bookcases, other shelved furniture (including single she ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lves presented with supports for fixing them to the wall) and unit furniture ; (b) seats and beds. 3. (A) In headings 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69. Further classified, 9402 : MEDICAL, SURGICAL, DENTAL OR VETERINARY FURNITURE (FOR EXAMPLE, OPERATING TABLES, EXAMINATION TABLES, HOSPITAL BEDS WITH MECHANICAL FITTINGS, DENTISTS' CHAIRS) 9402 10 10 --- Dentists' chairs and parts thereof Unit; Standard rate of tax - 10% *** In the above Notification, the tariff head 9018 brought under the tax rate of 12% (Sl. No.218) Schedule II 6% 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instrument ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. In Chapter -90, Central Excise Tariff 2017-18 (As on 30.06.2017) I found the following Entry. 9018 41 00 --Dental drill engines, whether or not combined on a single base with other dental equipment: u 12.5% Here the product name Dentist's Chairs is not mentioned as mentioned under Notes -1 under Chapter 94. It is only mentioned Instruments and appliances and 9018 41 00 --Dental drill engines. What are the instruments and appliances, whether it included Dentist's chairs is not clear. (ii) Are Chapter Notes of respective Chapters not an integral part of the Customs Tariff Act (as made applicable to GST Acts)? I am not competent to interpret it as an Integral Part but whenever an enactment is made, undoubtedly, the classification of goods is based on the Excise Customs Tariff Act. (iii) The Central Govt. has powers to reduce or increase the rate of tax by way of Notification. Should the notification not synchronize with the Tariff Act? Yes, of course. (iv) Can any notification be contrary to Chapter or Chapter Note or Section Note or ove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rride the Act? Sir, Good point has been raised. This is the fundamentality of the Constitution and is to be decided in the Competent Court of Law. My view is that taxation is binding on the enactment and its base. It may be a decision of the Legislature or the fundamental basic Tariff Act. But before classifying a product it is to be decided based on the structure of the product and whether it falls under which tariff. Levy of tax is based on the provisions made referring to the relevant Acts. As is now as it is studied by me from the Central Board of Indirect Taxes Customs Central Excise Tariff 2017-18 (as on 30.06.2017), I didn t find the words Dentist s Chair in Chapter-90 Tariff Item 9018. However, it is mentioned under Chapter- 94 in Notes (1) (ij) as referred by Sir Kasturi Sethi Ji it is excluded from Chapter 94 with the words Dentists Chairs (9018). It may have appeared in any of the amendment Acts to refer like that but I have not come across such a provision. But in the interest of health care and the nature and characteristics of the product, in my view, it needs to be brought under the lower rate of tax as clinical services are exempted. Unless it is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecifically clarified by the competent authority with specific Notification or directions, the dispute continues between the Department and the Taxpayers and the taxpayers suffer from the burden of tax and appeals. With respects, The above all are for discussion purposes with learned persons and not to be construed as an opinion on the subject matter. - Reply By KASTURI SETHI - The Reply = Sh.Kalleshamurthy Murthy Ji, First of all I am highly thankful to you for your response in a dignified manner. It is beyond doubt and dispute that when dentist's chair is excluded from Chapter 94 , tax cannot be demanded at higher rate under Chapter 94 by way of any notification by the department, if demanded then the SCN will be contrary to the Act and, rather, derogatory to the object of the Act. As per the above case law in the case of State of Gujarat Vs. Lax Tools Manufacturing - 1978 (12) TMI 175 - GUJARAT HIGH COURT , Dental chair is a special kind of tool without which a dental surgeon would not be able to perform his job as a dental surgeon. A tool is covered in the legal and literal meaning of the word, 'Instrument' and the scope of this medical te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm is very very wide'. Both the chairs being used by Doctor and patient are not articles of furniture and these are being used for medical treatment and hence are covered in the scope of the medical term, 'INSTRUMENT' Your words extracted below:- It may have appeared in any of the amendment Acts to refer like that but I have not come across such a provision Sir, There is no room for uncertainty or possibility regarding arriving at correct classification of any product. I think the issue does not need any clarification from CBIC. Anyhow, 'dissent is decent'. Thanks and regards from the core of my heart. - Reply By Sadanand Bulbule - The Reply = Dear all I fully endorse the last comments of Sri. K L Sethi Sir. Facts are the doors for truth. So one has to touch the facts before he decides to decide the decisions. No one is authorized to manipulate or modify or alter the CTH, much less the GOI and the GST Department. It has no legal and territorial jurisdiction for such misadventure. This is not going to work legally and technically for any purpose. Despite, if the adjudicating authority dares to do it, then it is the sad part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication. It means, it is not caring for the truth. This is the basic question the adjudicating authority has to address legally, carefully and consciously. The end result is written on the wall. There is World Customs Organization [WCO] to decide all the matters relating CTH globally. [ This is my personal opinion only. Readers are at liberty to disagree it also] - Reply By KASTURI SETHI - The Reply = Sh.Sadanand Bulbule Ji, Thank you very much, Sir. In support of your views, here is another judgement of Hon'ble Supreme Court. Relevant extract is given below :- Adjudication - Classification of goods - Where two opinions are possible, assessee should be given benefit of doubt and the opinion favourable to it should be given effect to - Sections 11A(2) and 33 of Central Excise Act , 1944 - Rule 173B of Central Excise Rules, 1944. in the case of POULOSE AND MATHEN Versus COLLECTOR OF CENTRAL EXCISE - 1997 (2) TMI 98 - SUPREME COURT . Appeal allowed. Relied in Ocean Marketing Vs. CCE Jaipur - 2017 (2) TMI 708 - CESTAT NEW DELHI - Reply By KALLESHAMURTHY MURTHY - The Reply = Dear Sir Kasturi Sethi Ji and Sri Bulbule sir. The res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ponse of Sri Kasturi Sethi Ji in Sl. No. 25 is affirmative and determinative. The Judgement referred to in Sl. No. 27, is a backbone for taking a firm stand. Now the issue is crystal clear. The discussions and the way of taking the matter into a finality with the various references to Judgements and Law are remarkable. Thanks to both of you Sirs. With respects. - Reply By Sadanand Bulbule - The Reply = Dear all Even the USA Customs Ruling Authority has held that, Dentists' chairs incorporating dental appliances or dental spittoons are classifiable under HS 9018 . Many EU nations while having Preferential Trade Agreements with third countries have recognized, adopted and amplified the classification of such dental chairs under HS 9018 only. Ref: Customs Ruling of the USA-HQ 965968. December 16, 2002. CLA-2 RR: CR: GC 965968 DBS Category: Classification TARIFF NO.: 9405.40.60.Mr.Jack D.Mlawski, Galvin Mlawski, 470 Park Avenue Suite 200 South Tower, New York, NY 10016 6819. With such global rulings on the subjects goods falling under HS 9018, there shall not be further doubts in the mind of the Adjudicating Authorities and they are bound to give effect to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same without any hesitation in the interest of natural justice. - Reply By KASTURI SETHI - The Reply = Sh.Kalleshamurthy Murthy Ji, Sir, Thanks a lot. Your concurrence with the views expressed by both of us on the issue matters a lot. Hope our voice will reach the Proper Officers of the department and we can expect natural justice in the interest of Trade and Industry. - Reply By Sadanand Bulbule - The Reply = Dear all 1.In continuation of our efforts in averting irrational interpretation of HSN 9018 under discussion, I wish to add the following relevant part of the ruling 27/10/2010 of the United States Court of International Trade, New York rendered in the case of TRUMPF MEDICAL SYSTEMS, INC[Plaintiff] Vs. UNITED STATES [Defendant] before: Pogue, Judge Court No. 07-00316. In interpreting and applying the Harmonized Tariff Schedule of the United States [HTSUS], the court looks to the General Rules of Interpretation ( GRI ), as well as the Additional United States Rules of Interpretation ( ARI ). See Orlando Food Corp. v. United States, 140 F.3d 1437, 1439 (Fed Cir. 1998); Faus Group Inc. V. United States, 28 CIT 1879, 358 F.Supp 2d. 1244, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 250 (2004). GRI (1) states that, for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions. GRI (1) is intended to make it quite clear that the terms of the headings and any relative Section or Chapter Notes are paramount, i.e., they are the first consideration in determining classification. 1 World Customs Org., Harmonized Commodity Description Coding Sys., Explanatory Notes 1 (3 ed. 2002) ( Explanatory Notes ).20 Thus, interpretation of tariff headings, and the court s analysis, originate in the language of the Headings, Subheadings, Section Notes and Chapter Notes of the relevant parts of the Harmonized Tariff Schedule of the United States [HTSUS], in this case, Chapters 90, and 94.21 2. So for the purpose of present discussion also, the ratio of the above ruling squarely applies in classifying the dental chairs incorporating equipment or dental spittoons under HSN 9018 eligible to 12% tax. HSN 9018 recoznises such dental chairs as complete dental equipment on its base by itse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf. And the opening notes to HSN Chapter 94 plays a decisive role in this regard. Consequently in my considered opinion, it can never be interpreted as falling under HSN 9402 attracting 18 % tax and any attempt to do would be futile. - Reply By Sadanand Bulbule - The Reply = Dear all With all this legal position, if the adjudicating authority is at cross roads, it is advised to seek expertise as provided under Section 153 of the GST Act from the Chief Commissioner of Customs or the DGFT for official clarification, who are the primary authorities to decide the classification of subject goods under HSN 9018 or otherwise. This clarification would be binding on all the stakeholders to avoid needless litigation. - Reply By KASTURI SETHI - The Reply = Dear Sir, This is with reference to your replies at serial nos.31 32 above, you are not only helping yourself but also others who are facing the same problem. - Reply By KASTURI SETHI - The Reply = Dear Sir, If the departmental officers has confusion regarding classification or rate of tax, the undermentioned case law may be useful in the above issue, if extended period has been invoked. There was confus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in minds of even Departmental Officers as to whether Service Tax was leviable on services provided by assessee, extended period cannot be invoked .-------- Bombay High Court in the case of CCE, Nagpur Vs. Maharashtra State Seed Certification Agency - 2014 (12) TMI 1349 - BOMBAY HIGH COURT . - Reply By Sadanand Bulbule - The Reply = Dear all Here I wish to add that, the ' Proper Officers' who are well acquainted with the provisions of the Customs Act and the depleted Central Excise Act and Service Tax Act as regards to the classification of goods or services under specific HSN/SAC, they might not find it difficult to accept the classification of goods/services falling under a specific HSN/CTH/SAC and the corresponding rate of tax under the GST Act . On the other hand, factually the officers who are new to the provisions of the Customs Act and the depleted Central Excise Act or the Service Tax Act are suffering from deep confusion on this aspect. And the confusion is leading to needless disputes. So they are requested to upgrade themselves at par with the Customs Authorities or else seek their expertise in removing such confusion and dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes. This request is in the interest of enhancing the graceful adjudication by the other officers too and the slogan of ease of doing business becomes reality. Learning costs nothing but rewards the most and more. No one is born with encyclopedia. Coming back to the issue on hand, from the highly reliable sources it is gathered that, the adjudicating authority under the CGST Act has accepted the classification of subject goods as falling under HSN 9018 4900 for the reasons discussed in the earlier paras. For confidentiality, the details of the case are not shared in the public platform. - Reply By KASTURI SETHI - The Reply = Sh.Sadanand Bulbule Ji, Sir, You and your client are very lucky because natural justice can be expected from only honest, impartial, unprejudiced ethical and knowledgeable A.A. The views expressed at serial no.35 dated 29.10.23 includes all your opinions expressed so far. Though still in the pipeline, I hope that your views will be ratified by the A.A and thus you will get justice at the first stage. (Adjudication stage). (ii) As and when Order-in-Original is passed, it becomes public docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment. I request you to post the crucial para of the Order-in-Original here in public interest. Thanks and deepest regards. - Reply By KASTURI SETHI - The Reply = Sh.Sadanand Bulbule Ji, Sir, The knowledge of The Customs Act, The Customs Tariff Act, The Central Excise Act, The Central Excise Tariff Act, The Financial Act, 1994 (Service Tax law) are an absolutely must for all the GST Officers. The GST Acts cannot be properly understood without the basic knowledge of the above Acts. The State GST Officers have no background of the above Acts and that is why the SGST Adjudicating Authorities are adjudicating the SCNs without granting an opportunity for personal hearing. It is a fact as so many cases are in High Courts and Appellate Authorities. In order to lessen the work-load on the High Courts and the Appellate Authorities and save Govt.'s precious time, and also free the tax payers from rigours of avoidable litigation and stress and tension, the Govt. should arrange training to all the officers and impart basic knowledge of all the above Acts (including repealed Acts). Your valuable advice/suggestion will prove panacea as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is advice/suggestion is not only in the interest of new officers but also in the interest of Trade and Industry. Hence in the interest of our BHARAT also. Hope your voice will reach the concerned higher GST Authorities. Thanks for taking initiative. - Reply By Sadanand Bulbule - The Reply = Dear all The Customs Tariff Act [CTA] including its chapter notes, headings, explanation and notifications have to be read in the literal words conjointly to determine the correct HSN and the rate of tax under the GST Act . Sometime it is allegorical. The obvious, accurate and thorough interpretation of the CTA in full is needed for the inspiration of the common man to understand deeper meanings often hidden in clues within the words of the CTA and to adopt them under the GST Act for proper classification of HSN/rate of tax. The scholarly and reason guided minds can easily arrive at the reality of the law, without any intermediary, to unfold the truth. Then the tax payer and the Government enjoy greater authenticity of facts. But men with doubting mental state cannot arrive at such reality. Rather it disintegrates the clear perception. So deeper the true knowledge, highe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the benefits of clarity and lesser the litigation. - Reply By Sadanand Bulbule - The Reply = Kerala High Court Mubarak vs State Of Kerala - 2002 (9) TMI 903 - KERALA HIGH COURT - Reply By Sadanand Bulbule - The Reply = Dear all Happy Diwali. Let the festival of lights dispel the darkness of ignorance outside and inside. The authority who uses pure wisdom, the highest gift of God to study sincerely the message of law and judicial rulings, find it faithful travel companion that will not only guide and encourage, but also caution and protect all the stakeholders equally. Blind attachment for unsustainable revenue is unacceptable nor it survives too. So why to waste precious time and energy to please a man in the darkroom? It is pointlessness. Let there be a full stop for this. Absence of light means the darkness, the ignorance: absence of darkness means the light, the pure wisdom. Honesty comes with clarity and right results come from clarity. - Reply By Sadanand Bulbule - The Reply = Dear all Plz refer my reply at Sl No. 26 dated 22/09/2023, wherein it was categorically clarified that, no one including the GOI the GST Department is authorized to modify t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he classification of goods under the Customs Tariff Act. In support of this, recently the Hon'ble Madras High Court in its ruling rendered in the case of Parle Agro Pvt Ltd - 2023 (11) TMI 601 - MADRAS HIGH COURT has held that, the GST Council cannot classify the goods under the Customs Tariff Act, 1975 . So the adjudicating authorities are informed not to venture for such futile attempt. Rather calmly study the CTA and the GST Act conjointly to arrive at the proper, sustainable and judicious decision in the interest of equity. Revenue is more safe when the law is respected. - Reply By Sadanand Bulbule - The Reply = Dear all It is official. 1. The Customs Authorities, GOI, have classified Dental chair incorporating dental appliances of 9018 or dental spittoons of 9018 under HSN Code 9018 4900 during pre-GST and post GST regimes. Accordingly since 01/07/2017, the said authorities are collecting 12% IGST under Section 3[7] of the CTA, 1975 on import of such goods. This classification is arrived at based on the technical specifications of the subject goods. This fact has been evidenced by the Bills of Entry of importers as mandated under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 46 of the Customs Act,1962 . As such 12% tax applies on such goods supplied in the course of intra-state and inter-state also. The CGST Authorities in Bengaluru have also accepted the classification of subject goods under the same HSN Code in their audit proceedings under Section 65 of the GST Act, 2017 itself. 2.Here the reference of General Rules of Interpretation [GRI] under the CTA, 1975 is very crucial as officially clarified by the Chief Commissioner of Customs, GOI, Karnataka, Bengaluru vide its letter F. No. CCCO/TECH/REP/229/2023-Tech dated 11/12/2023 addressed to me. In this regard, I remain grateful to the Chief Commissioner of Customs. 3. I deeply acknowledge the resourceful contributions of Sh. Sethi Sir and Sri. Kallesh Murthy in taking this issue to the logical end. - Reply By KASTURI SETHI - The Reply = Sh.Sadanand Bulbule Ji, Sir, Credit goes to your critical thinking, firm determination, bent of mind (fight-up-to-the-end0. Your these virtues have yielded positive result. Undoubtedly, it is the result of joint efforts but you have played a vital role. Really with achievement of our goal, I am on cloud nine. - Reply By Sadanand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bulbule - The Reply = Dear all With all this authentic deliberations I regret to inform that, the State GST officers are still incompetent to understand the basics of classification of goods under HSN as per the Customs Tariff Act,1975 to determine rate of tax under the GST Act. Consequently grave adjudication orders are coming out relentlessly. Therefore I earnestly appeal to the GOI, the CBIC and the heads of State Commercial Tax Administration to take note of this fatality. The simple solution is qualified IRS officers serving in the Customs Department be deputed to each State Commercial Tax Administration on par with Kerala State to bring quintessential clarity of universal HSN and to instill professionalism. And it would be a huge asset to generate quality revenue. This is possible only when there is no egocentric attitude on the receiving side. Otherwise owing to grave orders, victimized taxpayers would be transported to graveyards regularly. Is this what the GST system is meant for? Never. A tree which doesn t give shadow must be rooted out mercilessly. Time is waiting for better change at least on the dawn of New Year-2024. - Reply By KASTURI SETHI - The Rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly = Sh.Sadanand Bulbule Ji, Sir, The matter should be brought to the notice of the Chairperson, GST Council through All India Trade Industry Association. - Reply By KASTURI SETHI - The Reply = Sh.Sadanand Bulbule Ji, Sir, In order to get natural justice, in additional to filing appeal, please also send a copy of Order-in-Original, SCN, copy of reply to the SCN and copy of the copy of above discussion in this forum to the Chairperson, CBIC. New Delhi I hope you will get justice and it will solve problem of others on this issue. - Reply By Sadanand Bulbule - The Reply = Dear Sirji I have emailed all the related records including TMI discussion to the Chairman, CBIC and the Commissioner [Legal Affairs] CBIC requesting to issue a suitable circular to remove the artificial clouds seeded by the State GST Officers. Thank you so much for evincing keen interest to get this needless dispute solved in the larger benefit of the trade and industry. - Reply By KASTURI SETHI - The Reply = Dear Sir, I am dead sure that your sincere all-out efforts will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yield results in favour of Trade Industry, rather, in the interest of natural justice and, in turn, in the interest of the whole nation (BHARAT). Injustice at the hands of Original Adjudicating Authority is not the end of the road. One more humble request. Pl. email gentle reminder to both every fortnight. - Reply By Sadanand Bulbule - The Reply = Dear Sirji Thank you so much for wishing the best of the best for the nation's growth this way. Besides, very shortly I am filing a Writ Petition under Article 226 before the Hon'ble State High Court challenging the validity of mindless and meaningless adjudication order. I know the bunch of super-enlightened brains behind the outcome of this shoddy order. And I am prepared to take up this matter even before the Hon'ble Supreme Court, if need be. One can hide the truth, but not from the truth. - Reply By Sadanand Bulbule - The Reply = Dear all On 18/01/2024, we had filed Writ Petition No.2094 of 2024 in the Hon'ble High Court of Karnataka, Principal Bench at Bengaluru under Article 226 challenging the legality of foisting unimaginable amount of tax, interest and penalty on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject goods under discussion. Today after hearing the petitioner and the Government Advocate, the Hon'ble High Court is pleased to pass an interim order staying the operation of the impugned order dated 30/12/2023 until the next date of hearing . - Reply By KASTURI SETHI - The Reply = Dear Sir, You have achieved a real milestone. Hope that your destination is not far away.. Stay Order by High Court is not a small matter. - Reply By Sadanand Bulbule - The Reply = Dear Sirji Your real time contribution is precious, voluminous and really commendable. You are also partner in this interim victory. My salutes to you Sir. - Reply By KALLESHAMURTHY MURTHY - The Reply = S. Bulbale Sir, Your immense efforts will bring positive results. - Reply By KASTURI SETHI - The Reply = Sh.Sadanand Bulbule Ji, Sir, I do not deny my contribution but there is no hesitation in accepting the fact that regarding your high level of art of drafting I stand nowhere. - RATE OF TAX ON DENTISTS' CHAIRS, INSTRUMENTS & APPLIANCES - Query Started By: - Sadanand Bulbule Dated:- 12-9-2023 Last Replied Date:- 23-1-2024 Goods and Services Tax - GST - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Got 54 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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