Devanand T R
DEVANAND T R is an Advocate and IPR Attorney. He’s a graduate in Law and a postgraduate in Commerce. His professional focus lies in Accounts, Taxation and Intellectual Property Rights, especially GST and Trademarks. He’s interested in legal research and passionate about legal journalism.
![Next Gen Geo Textile called ‘StrataTex HSR®’ attracts 10% GST subject to obtaining BIS Certification: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Next-Gen-Geo-Textile-StrataTex-HSR-GST-BIS-Certification-AAR-TAXSCAN.jpg "Next Gen Geo Textile called ‘StrataTex HSR®’ attracts 10% GST subject to obtaining BIS Certification: AAR [Read Order]")
Next Gen Geo Textile called ‘StrataTex HSR®’ attracts 10% GST subject to obtaining BIS Certification: AAR [Read Order]
The Authority for Advance Ruling (AAR), Gujarat has held that Next Gen Geo Textile called ‘StrataTex HSR®’, an innovative product proposed to be...
![Kandi Ravo Tobacco Waste sold Without Brand Name & Labelling Classified as Unmanufactured Tobacco Refuse Attracting 28% GST, No Compensation Cess Applicable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Kandi-Ravo-Tobacco-Waste-Brand-Name-Labelling-Manufacture-Unmanufactured-Tobacco-Refuse-GST-taxscan.jpg "Kandi Ravo Tobacco Waste sold Without Brand Name & Labelling Classified as Unmanufactured Tobacco Refuse Attracting 28% GST, No Compensation Cess Applicable: AAR [Read Order]")
![Transfer of Technical Know-How falls under IPR Service & Liable to Service Tax only if IPR Registered under Indian Law: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Technical-Know-How-Transfer-of-Technical-Know-How-Transfer-Service-Liable-IPR-Service-Tax-IPR-Registered-under-Indian-Law-Indian-Law-CESTAT-taxscan.jpg "Transfer of Technical Know-How falls under IPR Service & Liable to Service Tax only if IPR Registered under Indian Law: CESTAT [Read Order]")
![Transaction Value declared by Importer deemed as Assessable Value unless rejected for Specific Reasons under Customs Valuation Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Transaction-Value-Importer-Assessable-Value-rejected-Specific-Customs-Valuation-Rules-CESTAT-TAXSCAN.jpg "Transaction Value declared by Importer deemed as Assessable Value unless rejected for Specific Reasons under Customs Valuation Rules: CESTAT [Read Order]")
Application for Refund of Customs Duty on Import Invalid without Modification of Self-assessment & Duty Re-determination: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the application for refund of Customs Duty paid on import shall be invalid without modification of...
![Application for Refund of Customs Duty on Import Invalid without Modification of Self-assessment & Duty Re-determination: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Application-Refund-Customs-Duty-Import-Invalid-Modification-Self-assessment-Re-determination-CESTAT-TAXSCAN.jpg "Application for Refund of Customs Duty on Import Invalid without Modification of Self-assessment & Duty Re-determination: CESTAT [Read Order]")
Capital Goods for import Registered with Project Report Irreversible, Concurrent Exemptions Unavailable as Valuation tied to Project Rate: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the capital goods for import once registered with the Project Report is irreversible and Concurrent Exemptions...
![Capital Goods for import Registered with Project Report Irreversible, Concurrent Exemptions Unavailable as Valuation tied to Project Rate: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/capital-goods-for-import-capital-goods-import-Project-Report-Irreversible-Project-Report-Concurrent-Exemptions-Project-Rate-CESTAT-taxscan.jpg "Capital Goods for import Registered with Project Report Irreversible, Concurrent Exemptions Unavailable as Valuation tied to Project Rate: CESTAT [Read Order]")
Fortified Rice Kernel Deemed to Attract 18% GST, Classified under Tariff item 1904 HSN under Chapter 19 of Customs Tariff Act: AAR [Read Order]
The Authority for Advance Ruling (AAR), Chhattisgarh has held that Fortified Rice Kernel (FRK) falls under the Tariff item of Harmonized System of Nomenclature (HSN) 1904 under Chapter 19 of Customs...
![Fortified Rice Kernel Deemed to Attract 18% GST, Classified under Tariff item 1904 HSN under Chapter 19 of Customs Tariff Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Fortified-Rice-Kernel-GST-Tariff-HSN-Chapter-19-of-Customs-Tariff-Act-Customs-Tariff-Act-AAR-Authority-for-Advance-Ruling-taxscan.jpg "Fortified Rice Kernel Deemed to Attract 18% GST, Classified under Tariff item 1904 HSN under Chapter 19 of Customs Tariff Act: AAR [Read Order]")
![5% GST applicable on Pre-Packaged & Labelled Rice up to 25 Kg for the purpose of Export: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/GST-Pre-Packaged-Labelled-Rice-Export-AAR-taxscan.jpg "5% GST applicable on Pre-Packaged & Labelled Rice up to 25 Kg for the purpose of Export: AAR [Read Order]")
AAR Mandates Merger process for Transfer of Unutilised ITC in Electronic Credit Ledger across distinct GSTINs with same PAN, Disallows transfer in absence of Merger [Read Order]
The Authority for Advance Ruling (AAR), Chhattisgarh has held that the unutilised balance of Input Tax Credit (ITC) lying in the Electronic Credit Ledger (E-Credit Ledger) can be transferred on the...
![AAR Mandates Merger process for Transfer of Unutilised ITC in Electronic Credit Ledger across distinct GSTINs with same PAN, Disallows transfer in absence of Merger [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/AAR-Merger-process-Transfer-of-Unutilised-ITC-ITC-Electronic-Credit-Ledger-GSTINs-PAN-taxscan.jpg "AAR Mandates Merger process for Transfer of Unutilised ITC in Electronic Credit Ledger across distinct GSTINs with same PAN, Disallows transfer in absence of Merger [Read Order]")
CESTAT Allows Appeal of Arcelor Mittal Projects India Limited as Limitation Period for Refund to be Calculated u/s 9 & 10 of General Clauses Act [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has allowed the appeal filed by ArcelorMittal Projects India Limited, a leading steel manufacturer stating that the...
![CESTAT Allows Appeal of Arcelor Mittal Projects India Limited as Limitation Period for Refund to be Calculated u/s 9 & 10 of General Clauses Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-Allows-Appeal-Arcelor-Mittal-Projects-India-Limited-Appeal-of-Arcelor-Mittal-Projects-India-Limited-Limitation-Period-for-Refund-taxscan.jpg "CESTAT Allows Appeal of Arcelor Mittal Projects India Limited as Limitation Period for Refund to be Calculated u/s 9 & 10 of General Clauses Act [Read Order]")