Part IV - VALIDATION OF THE CENTRAL CIVIL SERVICES (PENSION) RULES AND PRINCIPLES FOR EXPENDITURE ON PENSION LIABILITES FROM THE CONSOLIDATED FUND OF INDIA (From Section 147 to Section 150)
Supply of warehoused goods in SEZ or FTWZ treated as supply to DTA or before export clearance. Amendment to Schedule III inserts clause (aa) treating supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for export or to the Domestic Tariff Area as within the Schedule; Explanation 3 adopts the meanings of Special Economic Zone, Free Trade Warehousing Zone and Domestic Tariff Area as defined in the Special Economic Zones Act, 2005, and the insertion is declared deemed effective from an earlier operative date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supply of warehoused goods in SEZ or FTWZ treated as supply to DTA or before export clearance.
Amendment to Schedule III inserts clause (aa) treating supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for export or to the Domestic Tariff Area as within the Schedule; Explanation 3 adopts the meanings of Special Economic Zone, Free Trade Warehousing Zone and Domestic Tariff Area as defined in the Special Economic Zones Act, 2005, and the insertion is declared deemed effective from an earlier operative date.
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