Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
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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