Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Tariff values under the Customs Act are revised by substituting Tables 1 to 3 for specified goods, including crude palm oil, palmolein, crude soya bean oil, brass scrap, gold, silver and areca nuts. The notification fixes or restates the tariff values for these items, including no-change values for gold, silver and areca nuts, and applies specific tariff values for the listed oils and brass scrap. The operative effect is that customs valuation for the covered goods is to be determined using the substituted tariff values from 30 May 2026.
Tariff values under the Customs Act are revised by substituting Tables 1 to 3 for specified goods, including crude palm oil, palmolein, crude soya bean oil, brass scrap, gold, silver and areca nuts. The notification fixes or restates the tariff values for these items, including no-change values for gold, silver and areca nuts, and applies specific tariff values for the listed oils and brass scrap. The operative effect is that customs valuation for the covered goods is to be determined using the substituted tariff values from 30 May 2026.
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