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...
Customs exemption entry for capital goods used in manufacture of Lithium Ion Cell is amended by merging S. Nos. 69 and 69A into a single substituted entry. The notification replaces the earlier table entries with an expanded consolidated list of specified plant, machinery and systems, each mapped to tariff headings for use in Lithium Ion Cell manufacturing. The operative effect is to revise the scope and classification of eligible capital goods under Notification No. 25/2002-Customs, as last amended, for customs purposes.
Customs exemption entry for capital goods used in manufacture of Lithium Ion Cell is amended by merging S. Nos. 69 and 69A into a single substituted entry. The notification replaces the earlier table entries with an expanded consolidated list of specified plant, machinery and systems, each mapped to tariff headings for use in Lithium Ion Cell manufacturing. The operative effect is to revise the scope and classification of eligible capital goods under Notification No. 25/2002-Customs, as last amended, for customs purposes.
Note: It is a system-generated summary and is for quick reference only.