Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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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