Applying GIR 1 and Rule 3(a), the Authority ruled that technical design and manufacturer categorisation govern classification. The tyres were found to possess TBR characteristics, not OTR ...
AI writing tools are now part of daily life. Students use them for essays. Professionals use them for emails. Marketers use them for blog drafts. Many ...
Section 74A introduces a single GST demand provision for fraud and non-fraud cases from FY 2024-25 onwards. Authorities can no longer issue notices under Sections 73 or 74 for these ...
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