Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
An e-way bill is required for intra-State movement of goods in West Bengal where the consignment value exceeds Rs. 50,000, with effect from 01.06.2026. Movements relating to job work remain exempt, including goods sent to a job-worker, moved between job-workers, or returned to the principal after job work. For non-job-work intra-State movements at or below the threshold, no e-way bill is required. The clarification operationalises the earlier notification under the West Bengal GST Rules.
An e-way bill is required for intra-State movement of goods in West Bengal where the consignment value exceeds Rs. 50,000, with effect from 01.06.2026. Movements relating to job work remain exempt, including goods sent to a job-worker, moved between job-workers, or returned to the principal after job work. For non-job-work intra-State movements at or below the threshold, no e-way bill is required. The clarification operationalises the earlier notification under the West Bengal GST Rules.
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