Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Exporters may voluntarily obtain test reports from NABL-accredited laboratories, Export Promotion Council-recognised laboratories or other recognised agencies to meet destination-country regulatory requirements. Where such reports are submitted and no risk-based intervention or intelligence exists, the proper officer must consider them without mandatorily referring samples to CRCL, reducing duplicate testing. Where risk-based intervention or intelligence applies, existing procedures for drawing and testing samples, including referral to CRCL or other accredited laboratories, continue. Procedures for testing import consignments remain unchanged.
Exporters may voluntarily obtain test reports from NABL-accredited laboratories, Export Promotion Council-recognised laboratories or other recognised agencies to meet destination-country regulatory requirements. Where such reports are submitted and no risk-based intervention or intelligence exists, the proper officer must consider them without mandatorily referring samples to CRCL, reducing duplicate testing. Where risk-based intervention or intelligence applies, existing procedures for drawing and testing samples, including referral to CRCL or other accredited laboratories, continue. Procedures for testing import consignments remain unchanged.
Note: It is a system-generated summary and is for quick reference only.
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