Manipal Technologies Limited Vs State Of Karnataka
Date: March 17, 2022
Subject Matter
The Pattadar Passbook cum Title Deed is classifiable under HSN 4820. AAAR ruling upheld.
Summary
Whether Pattadar Passbook cum Title Deed is a ‘Document of Title’ so as to classify under HSN 4907 or as a ‘Passbook’ under HSN 4820. The pass book and the title deeds prepared by the Mandal Officer and given to the beneficiar…
In this petition the petitioner has sought for the following reliefs: i. issue a writ of certiorari or any other writ, order or direction quashing the impugned order No. KAR/AAAR 14-A/2019-20 dated 04.02.2020 at Annexure – A; ii. hold that the Pattadar pass book cum title deed merits classification under Tariff Entry 4907 00 90 and Goods and Services Tax is to the paid at the rate of 12% and…