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1. Classification of goods - rate of tax - Agricultural Seedling Trays - cannot be classified as parts or accessories of agricultural machinery - Agricultural Seedling...

2. Classification of goods - rate of GST - Plastic Mechanical Liquid Dispensers - parts of general use - The goods are parts of general use as they can be fitted/screwed...

3. Classification of goods - rate of tax - Door-handle of motor vehicle; Fittings made of plastic for motor vehicle’s doors such as bracket, housing, bracket housing,...

4. Classification - Fibre Glass Reinforced Plastic namely Missile Container, Logistic Container - the pre-dominant input is plastic as compared to Glass fiber therefore...

5. Classification of goods - Plastic Seedling tray - the tray itself is not a part of any machine or used with any machine or electronically driven nor is it an accessory...

6. Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

7. Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of...

8. Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing...

9. Classification of goods - rate of tax - Nylon Chips - plastic granules or not - The High Court examined the manufacturing process of Nylon Chips and concluded that they...

10. Classification of goods - rate of GST - (i) Supply of sealed fruit bowl containing only cut fresh fruits without addition of any preservatives or additives which are...

11. Classification of goods - rate of GST - Plastic Toys - The Toys of plastic manufactured and supplied by the applicant fall under 95030030 - the GST applicable on the...

12. Classification of goods - renting of e-bikes(Miracle), bicycles(Move) without operator - there are no transfer in the right to use the goods and we hold that in the...

13. Classification of goods - Broom Stick made of plastics - the correct classification of the Plastic Broom-Stick is under heading 96032900 and classifiable as “Others” - taxable @5%

14. Classification of goods - Steel Mugs with a plastic outer body - The subject goods fall under Chapter Heading 7323, as the material which is giving the essential...

15. Manufacture - complete food tray as served to the passengers on board the aircraft - Out of Food preparations as contained in the food tray served to the passengers on...