Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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MeitY has amended the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 to exempt Highly Specialized Equipment from the Order where a specific exemption is issued and the equipment is manufactured or imported in fewer than 100 units per model per year. The exemption applies only if the equipment is powered by three-phase supply, or single-phase supply with current rating above 16 ampere, or has dimensions exceeding 1.5 m x 0.8 m, or weighs more than 80 kg. The amendment takes effect from 15 June 2026 and CBIC has directed officers to be sensitised accordingly.
MeitY has amended the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 to exempt Highly Specialized Equipment from the Order where a specific exemption is issued and the equipment is manufactured or imported in fewer than 100 units per model per year. The exemption applies only if the equipment is powered by three-phase supply, or single-phase supply with current rating above 16 ampere, or has dimensions exceeding 1.5 m x 0.8 m, or weighs more than 80 kg. The amendment takes effect from 15 June 2026 and CBIC has directed officers to be sensitised accordingly.
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