Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
For export consignments, test reports from NABL-accredited laboratories, EPC-recognised laboratories or other recognised agencies may be accepted for compliance with the destination country's regulatory requirements, and the proper officer need not mandatorily send such samples to CRCL where there is no risk-based intervention or intelligence. Where risk-based intervention or intelligence exists, the existing procedure for withdrawal and testing of samples, including referral to CRCL or other accredited laboratories, continues to apply. The procedure for import consignments is unchanged and import samples remain subject to existing drawal and testing instructions.
For export consignments, test reports from NABL-accredited laboratories, EPC-recognised laboratories or other recognised agencies may be accepted for compliance with the destination country's regulatory requirements, and the proper officer need not mandatorily send such samples to CRCL where there is no risk-based intervention or intelligence. Where risk-based intervention or intelligence exists, the existing procedure for withdrawal and testing of samples, including referral to CRCL or other accredited laboratories, continues to apply. The procedure for import consignments is unchanged and import samples remain subject to existing drawal and testing instructions.
Note: It is a system-generated summary and is for quick reference only.
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